United States v. John J. Hogan

How courts have described this case

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

• holding that “no formal assessment was necessary” where a “tax due and owing” was established
• stating “where the government found a ‘tax due and owing,’ no formal assessment was necessary”
• rejecting defendant’s argument that “without a proper assessment of the tax due and owing, the government cannot prove an attempted evasion”
• rejecting insufficiency challenge based on lack of \proper assessment of the tax due and owing\
• defendant’s attitude toward Internal Revenue Service was relevant as indication of willfulness of his attempted tax evasion
• jury was properly allowed to consider animosity toward the IRS as an indication of defendant’s willfulness

Source: CourtListener parenthetical corpus (CC0).