John Marshall Harlan II

“ At the hearing the District Judge clearly indicated his opinion that the Government need not show probable cause for suspecting fraud, and ordered Ryan to produce those records which he had available. Although the hearing confirmed Ryan's assertion that no 'necessity letter' had been sent to him, the judge made no mention of this, probably because counsel did not press the point. ”

“ Ryan v. United States (379 U.S. 61)
Argued: Oct. 14, 1964. --- Decided: Nov 23, 1964
In August 1961, Internal Revenue Agent Whelan issued a summons to taxpayer Ryan ordering him to produce his books for the years 1942 through 1953 inclusive. Ryan appeared but refused to produce the records, claiming that because tax liability for those years was long since barred except for fraud, [1] the agent had no right to examine the records unless he could show grounds for suspecting fraud. ”

“ See United States v. Powell, 379 U.S. 48, at p. 49, note 2, 85 S.Ct. 248, at p. 251.↑ See id., at p. 52, note 10, 85 S.Ct., at p. 252.↑ See id., at p. 52, 85 S.Ct., at p. 252.↑ The propriety of the court's interpretation of the necessity letter requirement of § 7605 (b) is, therefore, not before us. See Trailmobile Co. v. ”