§3623

2 cases·2 cited

Statute Text — 26 U.S.C. §3623

Statute text not available for this section.

2 Citing Cases

Martin & Barbara Schachter, Petitioner 113 T.C. No. 14 · 1999

section 3623, support petitioners' contention that the $250,000 criminal fine imposed on petitioner should be regarded as remedial in nature and as restitution for petitioners' civil fraud additions to tax. Respondent disagrees with petitioners' characterization of the $250,000 criminal fine as remedial in nature. Respondent argues that Congress en

Schachter v. Commissioner 113 T.C. 192 · 1999

section 3623, support petitioners’ contention that the $250,000 criminal fine imposed on petitioner should be regarded as remedial in nature and as restitution for petitioners’ civil fraud additions to tax. Respondent disagrees with petitioners’ characterization of the $250,000 criminal fine as remedial in nature. Respondent argues that Congress en