Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs 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.

• holding that section 274(d) requires substantiation of the amount, date, place, business purpose, and business relationship of each and every expenditure
• holding each separate expense must be substantiated
• each and every element of each and every expenditure must be substantiated

Source: CourtListener parenthetical corpus (CC0).