Kelly v. United States 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.

• “The unfair practices statute clearly requires proof that an officer, director, or department head was aware of the violations.”
• “If the legislature wanted to include 9 managers in the list of officials, they likely would have included the term manager.”

Source: CourtListener parenthetical corpus (CC0).