Bolen Webb and Cornelia Webb 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.

• stating indicia of fraud includes the failure to report income over an extended period of time
• upholding the Tax Court's finding of fraud against a successful businessman of \average intelligence and average business understanding\ partly on the basis of incomplete records
• “It is immaterial whether the Commissioner proceeded upon a wrong theory in determining the deficiency, and the taxpayer has the burden of showing that the assessment is wrong on any proper theory”

Source: CourtListener parenthetical corpus (CC0).