Clayton M. Korecky, Jr. 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.

• finding that although a taxpayer had limited formal training in accounting and finance, he did have practical experience gained from operating his own business
• finding taxpayer’s provision to bookkeeper of only a summary of his retail sales that omitted a portion of those sales constituted evidence of fraud

Source: CourtListener parenthetical corpus (CC0).