Chief Justice Rehnquist delivered the opinion of the Court. Section 6103 of the Internal Revenue Code, 26 U. S. C. § 6103 , lays down a general rule that “returns” and “return information” as defined therein shall be confidential. “Return information” is elaborately defined in § 6103(b)(2); immediately after that definition…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.