United States v. Spiwak (In Re Spiwak)

How courts have described this case

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

• stating that circumstantial evidence of willfulness traditionally includes “(1) the recurrence of the understatement of income for more than one tax year, (2) the understatement of income, (3) implausible or inconsistent explanations of behavior, (4) inadequate records, (5

Source: CourtListener parenthetical corpus (CC0).