TITLE	Supreme Court Decision 2016Du47659 Decided December 15, 2016¡¼Revocation of Disposition Imposing Gift Tax¡½ [full Text]
Summary
In the event a tax investigation is conducted not for a lawful purpose, i.e., collection of data for tax assessment or verification of accuracy in a reported tax return, but for an illegitimate purpose, whether disposition of taxation based on data collected from the tax investigation is unlawful (affirmative)

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