Lloyd R. Olson 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.

• stating that the Ninth Circuit has “rejected the idea that a person is liable for tax only if he benefits from a governmental privilege”
• finding section 6702(a)(1)(A) satisfied where return is accompanied by self-generated forms that allegedly \correct\ forms issued by third-party payors
• \This court has repeatedly rejected the argument that wages are not income as frivolous.\
• “This court has repeatedly rejected the argument that wages are not income as frivolous”
• the argument that wages are not income is frivolous
• affirming penalty for filing a frivolous “zero income” return

Source: CourtListener parenthetical corpus (CC0).