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U.S. v. Davey

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Citation Edit

United States v. Davey, 543 F.2d 996 (2d Cir. 1976) (full-text).

Trial Court Proceedings Edit

In this tax evasion prosecution, the issue before the court was whether the IRS may, by summons, compel a taxpayer to produce a computer tape that contains part of its financial recordkeeping system. The trial court held that providing duplicates of the tape at the expense of the IRS would suffice for purposes of the summons.

Appellate Court Proceedings Edit

The Second Circuit Court overruled the trial court, stating that the defendant must supply the original tapes at its own expense. This holding was in accord with a revenue ruling that requires companies and computer-based recordkeeping systems to save their tapes.[1]

References Edit

  1. Id. at 999.

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