In Re: James H. Hatton Debtor. United States of America v. James H. Hatton

How courts have described this case

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

• considering as part of the third part of the Beard test the fact that the taxpayer filed the return only after the Commissioner contacted him
• “Hatton made every attempt to avoid paying his taxes until the IRS left him with no other choice.”
• “The Beard definition was derived from two Supreme Court 6 cases, Germantown Trust Co. v. Commissioner, 309 U.S. 304, 84 L. Ed. 770, 60 S. Ct. 7 566 (1940) and Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 79 L. Ed. 264, 55 S. 8 Ct. 127 (1934
• defining requirements of a valid tax return

Source: CourtListener parenthetical corpus (CC0).