Irwin A. Schiff v. United States

How courts have described this case

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

• “when a taxpayer does not file a tax return, it is as if he filed a return showing a zero amount for purposes of assessing a deficiency”
• “[W]ere we to adopt the bright line rule that [plaintiff] suggests, litigious individuals might run out of judges before whom their cases could be heard.”
• “Prior adverse rulings[,] without more, . . . do not provide a reasonable basis for questioning a judge’s impartiality.” (omission in original) (internal quotation marks omitted)
• “Prior adverse rulings[,] without more, . . . do not provide a reasonable basis for questioning a judge’s impartiality.” (omission in original) (internal quotation marks omitted)
• “when a taxpayer does not file a tax return, it is as if he filed a return showing a zero amount for purposes of assessing a deficiency”
• “Prior adverse rulings ‘without more, ... do not provide a reasonable basis for questioning a judge's impartiality.’” (quoting United States v. Wolfson, 558 F.2d 59, 64 (2d Cir.1977)

Source: CourtListener parenthetical corpus (CC0).