Supreme Court· 1/17/1984

Badaracco v. Commissioner

Citations

464 U.S. 386
104 S. Ct. 756
78 L. Ed. 2d 549
1984 U.S. LEXIS 17
52 U.S.L.W. 4081
53 A.F.T.R.2d (RIA) 446

How courts have described this case

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

holding that the filing of a proper amended return does not purge the fraud evidenced by the filing of a fraudulent original return
holding that the filing of a proper amended return does not purge the fraud evidenced by the filing of a fraudulent original return
ruling that — for purposes of determining a statute of limitations — even admittedly fraudulent returns can be returns under the tax laws, if they “appeared on their faces to constitute endeavors to satisfy the law”
holding that \an amended return is a creature of administrative origin and grace\
holding “a taxpayer who submits a fraudulent return does not purge the fraud by subsequent voluntary disclosure”
affirming that a taxpayer's later behavior does not absolve a taxpayer of his antecedent fraud

Source: CourtListener parenthetical corpus (CC0).

Judges: Blackmun, Stevens

Read full opinion on CourtListener

Cited by

337 cases in this archive cite this case; the 20 most cited are listed.

Cites

27 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Badaracco v. Commissioner

3 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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