Iowa Supreme Court Attorney Disciplinary Board v. G. Brad Denton II

How courts have described this case

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

• holding that “the Commissioner is not required to show a likely source of income” when using the bank deposits method for computing unreported income
• holding taxpayers liable for a section 6651(f) penalty where they submitted false forms and made \a flagrant effort\ to conceal their tax liability
• explaining that the Commissioner must take into account any known nontaxable source of income or deductible expense
• stating that respondent is not required to show a likely source of the deposits
• observing that sections 6653 and 6663 require the same elements
• determining taxpayer failed to maintain records and even destroyed records because they would be evidence of his income

Source: CourtListener parenthetical corpus (CC0).