William Schoffner v. Commissioner of Internal Revenue

How courts have described this case

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

• finding that a sanction of $1,200 was an appropriate award where the IRS Commissioner stated that $1,200 was the average award for the previous two years
• awarding $1,200 based on the average award in a recent two-year period

Source: CourtListener parenthetical corpus (CC0).