Kenneth J. Masat v. United States of America and Robert Solorio, Jr., Agent for the 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.

• “This court is solely a court of appeals, and its powers are limited to reviewing issues raised in, and decided by, the trial court.”
• “The provision conferring jurisdiction on the district in which the summoned person is found . . . is not intended to permit a summons directed to a third-person recordkeeper at that recordkeeper’s residence to be challenged wherever else in the world the recordkeeper may be found.”

Source: CourtListener parenthetical corpus (CC0).