John A. Laney and Jeanine Laney v. Commissioner of Internal Revenue

How courts have described this case

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

• “Were the taxpayer’s duty to file on time fulfilled merely because he employed an ac- countant or lawyer . . . our voluntary system would forthwith screech to a halt.”

Source: CourtListener parenthetical corpus (CC0).