Ellis v. Smith's Guardian

How courts have described this case

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

• stating that willfulness “connotes a voluntary, intentional violation of a legal duty, and that tax fraud typically requires intentional wrongdoing”
• concluding, without examining the statutory language, that a § 7434 claim could be based on filing the wrong tax form
• finding it reasonable to infer that materials restaurant employees used for food preparation, cooking, dishwashing, cleaning, and janitorial work had moved in interstate commerce before being delivered to the restaurant
• finding, without explanation, that willful misclassification violates the statute

Source: CourtListener parenthetical corpus (CC0).