Konstantinos Moutevelis 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.

• “These amendments codify the position of the dissenting justice in [LaSalle National Bank ] that there should be a ‘bright line’ test for the validity of Internal Revenue Service summonses.”
• discussing “bright line” test set forth under TEFRA

Source: CourtListener parenthetical corpus (CC0).