Kenneth H. Reiserer Reiserer & Agee Llp, by Kenneth H. Reiserer, Its Successor in Interest 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.

• recognizing that tax penalties \serve the remedial goal of reimbursing the government for the costs in investigating tax fraud and for possible lost tax revenue.\
• finding that tax actions from the IRS are civil in nature, and thus survive the death of a party
• applying the Hudson test to determine whether IRS penalties were criminal penalties that abated with death of the party

Source: CourtListener parenthetical corpus (CC0).