Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue Service

How courts have described this case

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

• applying a parallel statute but concluding that petitioners had not demonstrated that his expert was “necessary for the presentation of the case.”
• affirming tax court’s finding of fraudulent intent based on four badges of fraud: underreporting income, keeping inadequate records, concealing income, and providing inconsistent explanations
• fraud may be inferred from circumstantial evidence, including such “badges of fraud” as understatement of income, inadequate records, and implausible or inconsistent explanations of behavior
• fraud may be inferred from circumstantial evidence, including such “badges of fraud” as understatement of income, inadequate records, and implausible or inconsistent explanations of behavior
• setting forth standard of review

Source: CourtListener parenthetical corpus (CC0).