Martin S. Bradley 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 “a penalty cannot be assessed unless the words of the provision plainly impose it,” but affirming a penalty assessed against an individual who had no legal obligation to pay taxes
• upholding frivolous tax penalty against tax payer who was not required to pay tax or even file a tax return
• discussing factors to be considered in determining that a taxpayer's submission to the Internal Revenue Service purported to be a tax return for purposes of imposing a frivolous-return penalty

Source: CourtListener parenthetical corpus (CC0).