United States v. Joseph J. Karsky

How courts have described this case

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

• “a good faith misunderstanding of the law may negate willfulness, [but] a good faith disagreement with the law does not”
• prior returns relevant to a determination of the taxpayer's state of mind for establishing willfulness which is an essential element of the crime of failure to file an income tax return under sec. 7203

Source: CourtListener parenthetical corpus (CC0).