Capital Video Corp. v. Commissioner

How courts have described this case

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

• holding that the burden of proof did not shift to the Commissioner where the taxpayer presented no evidence linking the payments in question to the promotion of the taxpayer’s business
• discussing and applying the Lohrke exception

Source: CourtListener parenthetical corpus (CC0).