Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson 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.

• articulating that “the instrument must contain a clear, explicit and express direction” that conflicts with characterizing the payments as alimony
• finding no reasonable cause where, “other than the fact that a tax preparer signed [the taxpayer’s] returns, there [was] no evidence in the record that [the taxpayer] received any advice from professionals”
• “The record shows only that her returns were signed by a tax preparer. There is no evidence that a professional, after being informed of the circumstances, advised her that she did not have taxable income in the relevant years.”

Source: CourtListener parenthetical corpus (CC0).