Robert B. Branch v. 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.

• “A taxpayer’s asserted good faith is not relevant to the assessment of frivolous return [sec. 6702] penalties.”
• \ A taxpayer's asserted good faith is not relevant to the assessment of frivolous return [sec. 6702 ] penalties.\
• “A taxpayer’s asserted good faith is not relevant to the assessment of frivolous return [sec. 6702] penalties.”
• \A taxpayer's asserted good faith is not relevant to the assessment of frivolous return [sec. 6702 ] penalties.\
• \A taxpayer's asserted good faith is not relevant to the assessment of frivolous return [sec. 6702 ] penalties.\

Source: CourtListener parenthetical corpus (CC0).