Spivak v. United States

How courts have described this case

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

• finding that taxpayers failed to prove they had paid the employment taxes for one employee for one quarter and dismissing complaint
• finding that taxpayers failed to prove they had paid the employment taxes for one employee for one quarter and dismissing complaint
• finding that taxpayers failed to prove they had paid the employment taxes for one employee for one quarter and dismissing complaint
• after dismissal of their complaint, Plaintiffs failed to sustain their burden of proof on the IRS's counterclaim that assessment against them was erroneous

Source: CourtListener parenthetical corpus (CC0).