Mike Gustin v. United States of America, Internal Revenue Service

How courts have described this case

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

• wrong to dismiss for lack of jurisdiction Government's counterclaim in refund suit, because that counterclaim is not compulsory
• “[willfulness under the statute requires a voluntary, conscious, and intentional act, but not a bad motive or evil intent”
• wrong to dismiss for lack of jurisdiction Government's counterclaim in refund suit, because that counterclaim is not compulsory
• “The strictures of Fed.R.Civ.P. 13 simply do not apply to counterclaims for delinquent taxes.”
• president of corporation held responsible person despite limited check writing authority

Source: CourtListener parenthetical corpus (CC0).