Joseph Solomon 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.

• holding that taxpayer’s knowledge and experience as a C.P.A. whose business was handling tax matters for others supported a finding of fraud
• considering the taxpayer’s lack of compliance with the IRS investigation as evidence of fraud and distinguishing cases where “the taxpayer had cooperated fully”
• considering the taxpayer’s lack of compliance with the IRS investigation as evidence of fraud and distinguishing cases where “the taxpayer had cooperated fully”
• stating badges of fraud include failure to report income over an extended period of time

Source: CourtListener parenthetical corpus (CC0).