IRS, Taxing the Heroin Barons: Hearings Before the Subcommittee to Investigate Juvenile Delinquency of the Committee on the Judiciary, United States Senate, Ninety-fourth Congress, Second Session, Pursuant to S. Res. 375, Section 12, Investigation of Juvenile Delinquency in the United States ... July 28 and August 5, 1976

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Page 361 - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
Page 397 - They reach farther than the concrete form of the case then before the court, with its adventitious circumstances ; they apply to all invasions on the part of the government and its employees of the sanctity of a man's home and the privacies of life.
Page 403 - The point of the Fourth Amendment, which often is not grasped by zealous officers, is not that it denies law enforcement the support of the usual inferences which reasonable men draw from evidence. Its protection consists in requiring that those inferences be drawn by a neutral and detached magistrate instead of being judged by the officer engaged in the often competitive enterprise of ferreting out crime.
Page 399 - The essence of a provision forbidding the acquisition of evidence in a certain way is that not merely evidence so acquired shall not be used before the court but that it shall not be used at all.
Page 401 - Government, the right to be let alone — the most comprehensive of rights and the right most valued by civilized men.
Page 398 - The poorest man may in his cottage bid defiance to all the forces of the crown. It may be frail ; its roof may shake ; the wind may blow through it; the storm may enter, the rain may enter — but the king of England cannot enter ! all his forces dare not cross the threshold of the ruined tenement 1
Page 316 - The amount of the tax previously determined shall be the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return (determined as provided in section 271 (b) (1) and (3), if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus...
Page 154 - Department of Health, Education, and Welfare Department of Housing and Urban Development Department of the Interior Department of Justice Department of Labor Department of State Department of Transportation Department of...
Page 370 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare...
Page 289 - If the jeopardy assessment is made before any notice in respect of the tax to which the jeopardy assessment relates has been mailed under section 272 (a), then the Commissioner shall mail a notice under such subsection within 60 days after the making of the assessment.

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