Ryan v. United States
379 U.S. 61 (1964)

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U.S. Supreme Court

Ryan v. United States, 379 U.S. 61 (1964)

Ryan v. United States

No. 12

Argued October 14, 1964

Decided November 23, 1964

379 U.S. 61

Syllabus

Government need not show probable cause for suspecting fraud in order to examine taxpayer's records for closed years. United States v. Powell, ante, p. 379 U. S. 48, followed. P. 379 U. S. 62.

320 F.2d 500 affirmed.

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