Maupin v. McCormick

How courts have described this case

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

• ruling that there was no reasonable cause for failure to file gift tax return when plaintiff filed and paid federal and state income tax returns during the relevant period
• “Evidence that the taxpayer is able to conduct his or her business or financial affairs despite the illness shows that the illness is not severe enough to constitute reasonable cause[.]”

Source: CourtListener parenthetical corpus (CC0).