Quander v. District of Columbia

How courts have described this case

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

• holding that the filing of a proper amended return does not purge the fraud evidenced by the filing of a fraudulent original return
• holding that the filing of a proper amended return does not purge the fraud evidenced by the filing of a fraudulent original return
• ruling that — for purposes of determining a statute of limitations — even admittedly fraudulent returns can be returns under the tax laws, if they “appeared on their faces to constitute endeavors to satisfy the law”
• holding that \an amended return is a creature of administrative origin and grace\
• holding “a taxpayer who submits a fraudulent return does not purge the fraud by subsequent voluntary disclosure”
• affirming that a taxpayer's later behavior does not absolve a taxpayer of his antecedent fraud

Source: CourtListener parenthetical corpus (CC0).