Dorothy D. McGee 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.

• holding that the duty to timely file a tax return is a nondelegable duty that is not excused by reliance on an agent, and such reliance is not a reasonable cause for late filing under section 6651(a)(1)
• spouse knew her husband earned income from his dental practice which was primary means of support and that his records were not kept in order

Source: CourtListener parenthetical corpus (CC0).