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· 10/23/1992

United States v. Leonard Fritzson

Citations

  • 979 F.2d 21
  • 70 A.F.T.R.2d (RIA) 6088
  • 1992 U.S. App. LEXIS 28001
  • 1992 WL 309885

How courts have described this case

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

  • concluding that district court erred in finding that tax preparation as practiced by defendant was special skill
  • “the cost of assumption is nothing 23 short of complete mutuality and requires performance in full 24 just as if bankruptcy had not intervened.”
  • accountant used special skills in filing fraudulent tax returns for his children
  • accountant used special skills in filing fraudulent tax returns for his children

Source: CourtListener parenthetical corpus (CC0).

Judges: Kearse, Miner, Mahoney

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.