Jackson v. Bd. of Civil Service Comrs. of the City of Los Angeles

How courts have described this case

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

• holding that where a taxpayer had not merely failed to file a return but also filed false Forms W-4, thus committing an \affirmative act\ of misrepresentation, imposition of fraud penalty was justified
• holding false withholding certificates were evidence of fraud
• holding false withholding certificates were evidence of fraud
• taxpayer's open defiance of tax laws helped establish his intent to commit tax fraud
• “[T]he intent required is the specific purpose to evade a tax believed to be owing.” (quoting Mitchell v. Commissioner, 118 F.2d 308, 310 (5th Cir. 1941), rev’g 40 B.T.A. 424 (1939))
• fraud upheld for 1978 and 1979 based on a fraudulent act in 1976

Source: CourtListener parenthetical corpus (CC0).