United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding Academy

How courts have described this case

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

• stating that a new trial will not be.granted -on grounds not called to the trial court’s attention during the trial unless the error was so fundamental that gross injustice would result
• noting that “implausible explanations of conduct” is “a strong indication of fraud”
• finding that a taxpayer can attack' the “evidentiary foundation” of an assessment
• agreeing with the district court that the taxpayer’s “most incredible, ... most nonsensical, child-like story,” despite his college education and business experience, supported a fraud finding
• relying on the district court’s finding of fact that the taxpayer had failed to meet his burden regarding the accuracy of the tax assessments at issue
• holding district court properly denied defendant’s motion for a new trial based on tax filing status when issue was raised for the first time in reply and no gross injustice would occur because defendant had access to the documents regarding filing status before trial started

Source: CourtListener parenthetical corpus (CC0).