United States v. Fritz Erne

How courts have described this case

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

• no proof of intent required for conviction under section 7215 of the Internal Revenue Code
• possible improper discriminatory motive on part of the initial IRS agent prior to referral was insufficient to taint entire administrative process
• rejecting claim of selective prosecution in § 7215 case

Source: CourtListener parenthetical corpus (CC0).