United States v. Clarke (573 U.S. 248)
U.S. Supreme Court · decided June 19, 2014 · Supreme Court Database (Spaeth)
- Citation
- 573 U.S. 248 · 134 S. Ct. 2361
- Docket
- No. 13-301
- Argued
- April 23, 2014
- Decided
- June 19, 2014
- Term
- October Term 2013
- Vote
- 9–0
- Majority author
- Justice Kagan
- Issue area
- Due Process
- Disposition
- Vacated and remanded
- Outcome
- Petitioning party won
- Ideological direction
- Liberal
How the Justices voted
- Majority
- Chief Justice Roberts, Justice Scalia, Justice Kennedy, Justice Thomas, Justice Ginsburg, Justice Breyer, Justice Alito, Justice Sotomayor, Justice Kagan (wrote)
Oral argument transcript and advocates · Opinion on Justia
Opinion excerpt
(Slip Opinion) OCTOBER TERM, 2013 1 Syllabus NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit Timber & Lumber Co., 200 U. S. 321, 337. SUPREME COURT OF THE UNITED STATES Syllabus UNITED STATES v. CLARKE ET AL. CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT No. 13–301. Argued April 23, 2014—Decided June 19, 2014 The Internal Revenue Service (IRS) issued summonses to respondents for information and records relevant to the tax obligations of Dynamo Holdings L. P. See 26 U. S. C. §7602(a). When respondents failed to comply, the IRS brought an enforcement action in District Court. Respondents challenged the IRS’s motives in issuing the summonses, seeking to question the responsible agents. The District Court denied the request and ordered the summonses enforced, characterizing re- spondents’ arguments as conjecture and incorrect as a matter of law. The Eleventh Circuit reversed, holding that the District Court’s re- fusal to allow respondents to examine the agents constituted an abuse of discretion, and that Circuit precedent entitled them to con- duct such questioning regardless of…
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