Almusa, O. v. State Bd. Medicine

How courts have described this case

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

• holding it essential that a taxpayer be allowed “to meaningfully distinguish his case before a jury based on the relative degree of willfulness or the presence of extenuating circumstances”
• “The funds withheld from employee wages do not belong to the employer/corporation; they are funds held by the employer in trust for the government.”
• expressing policy of discouraging forum shopping

Source: CourtListener parenthetical corpus (CC0).