Bernice M. Gentry Charles F. Gentry v. United States

How courts have described this case

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

• finding that the Treasury Regulations specify that the taxpayer is entitled to a copy of the pertinent parts of the assessment documents and that those pertinent parts need only provide the five items listed in the Regulations
• certificates are sufficient proof, in absence of contrary evidence, of adequacy and propriety of notices and assessments
• “Certificates of assessments and payments are generally regarded as being sufficient proof, in the absence of evidence to the contrary, of the adequacy and propriety of' notices and assessments that have been made”
• “Certificates of Assessments and Payments are generally regarded as being sufficient proof, in the absence of evidence to the contrary, of the adequacy and property of notices and assessments that have been made.”
• “Certificates of [Assessments and [P]ayments are generally regarded as being sufficient proof, in the absence of evidence to the contrary, of the adequacy and propriety of notices and assessments that have been made.”
• certificates of assessments and payments are generally regarded as being sufficient proof, in the absence of evidence to the contrary; statement that defendant did not receive notices is not sufficient to refute government's contention that notices were sent

Source: CourtListener parenthetical corpus (CC0).