Jarecki v. Whetstone, 48 C 1.
| Decision Date | 15 November 1948 |
| Docket Number | No. 48 C 1.,48 C 1. |
| Citation | 82 F. Supp. 367 |
| Parties | JARECKI, Collector of Internal Revenue, v. WHETSTONE. |
| Court | U.S. District Court — Northern District of Illinois |
Otto Kerner, Jr., U. S. Atty., and LeRoy R. Krein, Asst. U. S. Atty., both of Chicago, Ill., for the Collector.
Irene B. Whetstone, pro se.
LA BUY, District Judge.
This is a suit brought to enforce summons issued by the Collector to defendant pursuant to Section 3654(a) of the Internal Revenue Code, 26 U.S.C.A. § 3654(a), to appear before plaintiff with defendant's books and records disclosing her financial condition and to testify with respect to an investigation pertaining to the collection of her income tax liability for 1944.
Defendant has filed a motion to dismiss said proceeding on the ground that said section is in violation of the Fourth and Fifth Amendments to the Constitution.
In accordance with its constitutional authority to do so, Congress has expressly authorized such a proceeding to compel attendance, testimony or production of books, papers or other data. McCrone v. United States, 1939, 307 U.S. 61, 59 S.Ct. 685, 83 L.Ed. 1108. The Fourth and Fifth Amendments are to be applied to protect the citizen against unreasonable, oppressive and inquisitorial investigation conducted without probable cause. There is nothing in the present summons which violates these constitutional guarantees.
An order has this day been entered overruling defendant's motion to dismiss the complaint and ordering defendant to answer within twenty (20) days from date hereof.
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Jarecki v. Whetstone
...514, and on the same date the district court denied her motion to dismiss the Collector's petition in the instant case. Jarecki v. Whetstone, D.C., 82 F.Supp. 367. Thereafter, on December 2, 1948, defendant filed an answer On May 3, 1949, the district court ordered taxpayer to appear before......
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Duffy v. Brody
...Collection Officer's or the court's jurisdiction to pose questions. United States v. Benjamin, 2 Cir., 120 F.2d 521; Jarecki v. Whetstone, D.C. N.D.Ill., 82 F.Supp. 367. At most it afforded an opportunity to assert a privilege against incrimination as to questions which the court could infe......
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United States v. Guerrina
...the defendant had voluntarily surrendered them, i. e. to aid in checking the extent of his purchases and sales of extracts. Jarecki v. Whetstone, D.C., 82 F.Supp. 367, cited as authority that 26 U.S.C. § 3654(a), regarding proceedings to compel attendance, testimony and production of books,......