Frank Carelli 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.

• “although the appellant named the IRS as 2 defendant in his complaint, we treat this action as a suit against the United States”
• “Although the appellant named the IRS as defendant in his complaint, we treat this action as a suit against the United States.”

Source: CourtListener parenthetical corpus (CC0).