Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-Appellee

How courts have described this case

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

• noting that the Commissioner’s determination of tax liability is presumed correct, and the taxpayer bears the burden of proving otherwise by a preponderance of evidence
• rejecting taxpayer’s cross-appeal challenging that the district court erred by allowing the penalties imposed in the tax assessment
• “[The court] start[s] with the well-established principle that the Commissioner’s determination of tax liability is entitled to a presumption of correctness and that the burden is on the taxpayer to prove that the determination is erroneous.”
• this principle applies to determinations that a taxpayer's workers are employees
• applying this standard to a worker classification determination
• applying this standard to a worker classification determination

Source: CourtListener parenthetical corpus (CC0).