United States v. Charles Agee Atkins and William S. Hack

How courts have described this case

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

• finding “specious” defendants’ claim that 7 they were unaware that their actions were illegal, in light of the strength of 8 evidence of lies and concealment
• “the ‘doctrine of substance versus form is well ensconced in tax law’ ”
• “Appellants’ ... contention that the district court’s charge on lack of substance has no place in a criminal prosecution is without merit.”
• “Transactions without economic substance and sham transactions are [not] fundamentally distinct legal concepts ....”

Source: CourtListener parenthetical corpus (CC0).