Frank Costello v. Immigration and Naturalization Service

How courts have described this case

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

• “There can be no ‘wilful’ [tax] eva- sion without a specific intent to defraud.”
• “There can be no ‘wilful’ [tax] evasion without a specific intent to defraud.”
• “[W]e think the exercise of a proper judicial restraint makes it undesirable for us to reach out and now decide more than the circumstances of this case require us to decide.”

Source: CourtListener parenthetical corpus (CC0).