Tabron v. Wilson

How courts have described this case

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

• “[W]hen there is no question that a return must be filed, the taxpayer has a personal, non-delegable duty to file the return when due.”
• taxpayer had a “personal duty . . . to see that the return was timely filed and that . . . duty was non-delegable”

Source: CourtListener parenthetical corpus (CC0).