Koch Fuels, Inc. v. Cargo of 13,000 Barrels of No. 2 Oil

How courts have described this case

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

• determining that \evidence of a consistent pattern of underreporting large amounts of income\ supports \an inference of willfulness\
• stating that the Commissioner's method of reconstructing income is reasonable if it is \rationally based\
• net worth method of reconstructing income valid

Source: CourtListener parenthetical corpus (CC0).