Jerry Holmes v. City of Memphis Civil Service Commission

How courts have described this case

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

• noting that generally we look to the face of the documents to determine whether a taxpayer is liable for a frivolous penalty as a matter of law
• sustaining two penalties for 2002 and two penalties for 2003 on account of two \substantially identical\ purported tax returns for each year
• “This Court and others have repeatedly characterized returns reflecting zero income and zero tax as frivolous.”
• identifying “returns reflecting zero income and zero tax as frivolous”
• sustaining two penalties for 2002 and two penalties for 2003

Source: CourtListener parenthetical corpus (CC0).