United States v. William J. Alt, M.D. Rosalinda Alt Karen Alt Robert W. Alt, William J. Alt, M.D.

How courts have described this case

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

• holding 50 percent and 75 percent additions to the tax for fraud under former § 6653 were civil rather than punitive for double jeopardy purposes
• explaining the Court’s implicit approval of Helvering in the recent cases of Kurth Ranch and United States v. Halper, 490 U.S. 435, 104 L. Ed. 2d 487, 109 S. Ct. 1892 (1989
• explaining the Court's implicit approval of Helvering in the recent cases of Kurth Ranch, and United States v. Halper, 490 U.S. 435, 104 L. Ed. 2d 487, 109 S. Ct. 1892 (1989

Source: CourtListener parenthetical corpus (CC0).