United States v. John D. Clardy

How courts have described this case

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

• affirming conviction under 28 U.S.C. § 7206 for “sham” tax deductions
• “The classic definition of ‘paid’ * * * [in the context of interest deductions under section 163(a)] is ‘a payment (of) cash or its equivalent’.”
• \The classic definition of 'paid' * * * [in the context of interest deductions under section 163(a) ] is 'a payment (of) cash or its equivalent'.\
• “The classic definition of ‘paid’ * * * [in the context of interest deductions under section 163(a)] is ‘a payment (of) cash or its equivalent’.”

Source: CourtListener parenthetical corpus (CC0).