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Issue is exactly "Mootness, IRS Summons"

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Church of Scientology of California v. United States

https://tile.loc.gov/storage-services/service/ll/usrep/usrep506/usrep506009/usrep506009.pdf

Issue: Mootness, IRS Summons

Year: 1992

Citation: 506 U.S. 9