Devries v. Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• dismissing IRS and substituting the 25 United States in its place upon finding Congress has made no provisions for suits against the IRS and therefore the United States is the proper party defendant in taxpayer lawsuit
• “Plaintiff may only pursue his claim of constitutional deprivation of due process rights within the context of a suit specifically authorized by 26 U.S.C., section 7422 or similar statutory provision.”

Source: CourtListener parenthetical corpus (CC0).