Chris D. Stoltzfus and Irma H. Stoltzfus v. United States

How courts have described this case

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

• convincing affirmative indication of intent to defraud exists where taxpayer repeatedly fails to file and has no reasonable basis for believing that taxes were not owed
• requiring a \convincing affirmative indication\ of the taxpayer's intent

Source: CourtListener parenthetical corpus (CC0).