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.