Into the Sunset Revocable Living Trust v. Design Tech Homes LP

How courts have described this case

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

• “In cases where physical illness is claimed as a defense to the penalty for failure to file a timely return, the taxpayer must establish that he was aff'd, incapacitated.”
• “The fact that [the taxpayer] arranged to have his accountant prepare income tax returns for the years in question indicates to us that his physical and emotional problems did not prevent him from exercising ordinary business care and prudence.”

Source: CourtListener parenthetical corpus (CC0).