Richard A. Deal 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 Masat “precluded” the taxpayer’s appeal and that jurisdiction was “exclusively in the district where the third-party record keepers reside”
• applying Masat to reject argument that “Section 7609(h)(1) is not per se a jurisdictional statute, but one giving preferential venue to a federal district where the third party record keeper resides or is found”,
• interpreting 26 U.S.C. § 7609(h)(1) as a jurisdictional provision

Source: CourtListener parenthetical corpus (CC0).