Alice Avery 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.

• affirming Tax Court decision allowing inadmissible statements to support the reasonableness of an IRS agent's actions
• approving the Commissioner's projection of taxpayer's income on the basis of isolated drug sales
• affirming this Court's decision to admit hearsay evidence for the limited purpose of demonstrating that the Commissioner's determination was not arbitrary but not as substantive proof of the amount of the deficiency

Source: CourtListener parenthetical corpus (CC0).