John H. Fortney v. United States

How courts have described this case

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

• holding that a district court lacks jurisdiction to consider petitions to quash summonses issued to entities not residing or “found” in the court’s geographical jurisdiction
• requiring “some minimal amount of evidence” beyond “mere memoranda of law or allegations” (internal quotations and alterations omitted)
• requiring \some minimal amount of evidence\ beyond \mere memoranda of law or allegations\ (internal quotations and alterations omitted)
• requiring “some minimal amount of evidence” beyond “mere memoranda of law or allegations” (internal quotations and alterations omitted)
• the Government’s prima facie case is 26 typically made through the sworn declaration of the IRS agent who issued the 27 summons
• the Government’s prima facie case is 26 typically made through the sworn declaration of the IRS agent who issued the 27 summons

Source: CourtListener parenthetical corpus (CC0).