United States of America and Loretta Sorby, Revenue Officer of the Internal Revenue Service v. Robert M. Dick

How courts have described this case

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

• concluding that although the Federal Rules of Civil Procedure require filing a complaint in order to invoke jurisdiction, because federal statute authorizes federal courts to enforce a summons, any process defect is not jurisdictional

Source: CourtListener parenthetical corpus (CC0).