Rickicki v. Borden Chem.

How courts have described this case

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

• holding that a petitioner's reliance upon his accountant to prepare an accurate return may indicate an absence of fraudulent intent
• no fraud proven where the taxpayers' accountant had complete access to all the information bearing on their tax liability

Source: CourtListener parenthetical corpus (CC0).