Legal Opinion

Frank Carelli v. Internal Revenue Service

Court of Appeals for the Sixth Circuit

Decided January 12, 1982No. 80-1028PublishedCited by 18 opinions

1Opinion of the Court

PHILLIPS, Senior Circuit Judge.

This is an appeal from a judgment by District Judge Anna Diggs Taylor, dismissing the plaintiff-appellant’s complaint. We affirm on the ground that the district court was without jurisdiction to entertain the action.

Upon joint motion of the parties, this appeal has been submitted on briefs without oral argument.

The appellant brings this action to recover amounts allegedly due to him for furnishing information to the Internal Revenue Service (IRS) relating to violations of the internal revenue laws. His claim is founded primarily upon 26 U.S.C. § 7623 and the…

2Cases cited9 opinions

  1. United States v. SherwoodSupreme Court of the United States · 1941
  2. United States v. MitchellSupreme Court of the United States · 1980
  3. United States v. KingSupreme Court of the United States · 1969
  4. Hawaii v. GordonSupreme Court of the United States · 1963
  5. Fred Bramblett v. William R. DesobryCourt of Appeals for the Sixth Circuit · 1974

4 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
  2. Fred A. Leistiko v. Michael P.W. Stone, Secretary of the Army National Guard Bureau Richard C. Alexander, the Adjutant General, State of OhioCourt of Appeals for the Sixth Circuit · 1998
  3. Vogelaar v. United StatesDistrict Court, E.D. Michigan · 1987
  4. Donahue v. United States Department of JusticeDistrict Court, S.D. New York · 1990
  5. Confidential Informant v. United StatesUnited States Court of Federal Claims · 2000

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