Morris Koscove v. Commissioner of Internal Revenue, Sam Koscove v. Commissioner of Internal Revenue

How courts have described this case

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

• taxpayers' admission that their understatement of income was for the purpose of misleading local tax authorities and evading local taxes further supported a finding of fraud

Source: CourtListener parenthetical corpus (CC0).