A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal Revenue

How courts have described this case

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

• finding that taxpayer's cooperation with IRS agents helped to negate any inference of fraud
• taxpayer's cooperation by making his books readily available to authorities was one factor in finding no fraud

Source: CourtListener parenthetical corpus (CC0).