Kahn, Emily 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.

• “As a matter of policy, we generally refuse to consider issues that are raised for the first time on appeal.” (collecting cases)
• “Neither the statute nor the legislative history suggest a basis for any exception based upon the taxpayer’s subjective state of mind. The test for frivolousness is purely an objective one.”
• “the government argues that Emily Kahn‟s claim for a „war tax refusal‟ credit was wholly without legal foundation and therefore „frivolous‟ within the meaning of section 6702(a)(2)(A)” of the Internal Revenue Code

Source: CourtListener parenthetical corpus (CC0).