United States v. Arthur J. Porth

How courts have described this case

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

• holding that form listing income as zero and containing constitutional objection to the imposition of a tax, was not a return
• name and address on a form is insufficient to make it a valid return because it lacks information from which the taxpayer's tax liability can be computed

Source: CourtListener parenthetical corpus (CC0).