Industrial Indemnity v. Snyder

How courts have described this case

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

• holding that if a taxpayer did not have “reasonable cause” on the date his taxes were due, later justifications would not stop penalties from accruing
• “[T]he ‘reasonable cause’ standard is . . . a one-time test to be passed or failed at the tax due date . . . .”

Source: CourtListener parenthetical corpus (CC0).