469 U.S. 310 469 U.S. 310 105 S.Ct. 725 83 L.Ed.2d 678 TIFFANY FINE ARTS, INC., et al.v.UNITED STATES et al. No. 83-1007. Argued Oct. 31, 1984. Decided Jan. 9, 1985. Syllabus Petitioners are a holding company and its tax-shelter-promoting subsidiaries. The Internal Revenue Service (IRS) issued summonses to petitioners pursuant to § 7602(a) of […]
