TAXATION-PROCEEDING BEFORE UNITED STATES BOARD OF TAX APPEALS -VALIDITY OF SUBPOENA DUCES TECUM - UNREASONABLE SEARCH AND SEIZURE

In a proceeding for judicial process to compel defendant to obey a subpoena duces tecum issued by the United States Board of Tax Appeals, defendant asserted that the documents called for were irrelevant to the issue involved, and that the subpoena was a violation of the Fourth Amendment to the Federal Constitution. Held, a witness is not entitled to resist a subpoena for mere incompetency or irrelevancy. To question admissibility, the papers must be so manifestly irrelevant as to make it plain that it is a mere "fishing expedition." One paragraph of the subpoena was declared invalid, as lacking specification. United States v. Union Trust Co. of Pittsburgh, (D. C. Pa.

1936) 13 F .. Supp. 286.