United States v. Morris Reid Smith, Jr.

How courts have described this case

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

• holding that a zero return is not a valid return for section 7203 purposes
• \The bare act of filing a form 1040 does not constitute a tax 'return' under section 7203 .\
• then Court of Appeals for the Eleventh Circuit, in Bonner v. City of Prichard, 661 F.2d 1206 (11th Cir. 1981) , adopted as precedent the decisions of the former Court of Appeals for the Fifth Circuit

Source: CourtListener parenthetical corpus (CC0).