Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director 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.

• knowingly refusing to file returns for 9 years seen to be of equal persuasiveness in proving fraudulent intent as actually filing false returns
• taxpayer's open defiance of tax laws helped establish his intent to commit tax fraud

Source: CourtListener parenthetical corpus (CC0).