United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased

How courts have described this case

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

• refusing to accept as “reasonable cause” plaintiff’s excuse that he relied upon his agent to 6 ensure tax return was filed on time
• taxpayer informed by IRS that return past due

Source: CourtListener parenthetical corpus (CC0).