Bocchino v. Fountain Shadows

How courts have described this case

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

• taxpayer’s payment of addition to tax penalty is not deductible under § 1341 as a restoration of previously reported executor’s commissions where the amount he received as commissions bore no relationship to the amount he later became obligated to pay
• origin of payment determines character

Source: CourtListener parenthetical corpus (CC0).