United States v. Jose  ·  1997-12-19  ·  Ninth Circuit  ·  2 pin-cites  ·  pin 100 L. Ed. 2d at 141

“There is ... a formidable line of precedent construing congressional intent to uphold the claimed enforcement authority of the Service if authority is necessary for the effective enforcement of revenue laws and is not undercut by contrary legislative purposes.”

United States v. Jose  ·  1997-12-19  ·  Ninth Circuit  ·  2 pin-cites  ·  pin 100 L. Ed. 2d at 141

"There is ... a formidable line of precedent construing congressional intent to uphold the claimed enforcement authority of the Service if authority is necessary for the effective enforcement of revenue laws and is not undercut by contrary legislative purposes."