Raymond A. O'COnnOr and Bertha K. O'COnnOr v. Commissioner of Internal Revenue, Burt Cold Storage, Inc. 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.

• finding of joint returns upheld where 15-year delay occurred before taxpayers challenged Commissioner's view of the returns
• background of experience, knowledge, and ability acquired as a certified public accountant relevant in light of wealth of other evidence that demonstrated taxpayer's bad faith with intent to defraud

Source: CourtListener parenthetical corpus (CC0).