United States v. David N. Moore

How courts have described this case

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

• mistake con- cerning the constitutionality of a statute does not constitute a mistake of law
• mistake concerning the constitutionality of a statute does not constitute a mistake of law
• “In our self-reporting tax system the government should not be forced to accept as a return a document which plainly is not intended to give the required information.”
• “In the tax protestor cases, it is obvious that there is no ‘honest and genuine’ attempt to meet the requirements of the code. In our self-reporting tax system the government should not be forced to accept as a return a document which plainly is not intended to give the required information.”

Source: CourtListener parenthetical corpus (CC0).