Roberts Metal Fabrication, Inc. v. United States (In Re Roberts Metal Fabrication, Inc.)

How courts have described this case

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

• illness must be “of such a degree as to render the taxpayer physically or mentally incapable of preparing a return or conducting any business activity, and the taxpayer must not even conduct other business”

Source: CourtListener parenthetical corpus (CC0).