Charles Reynolds and Beatrice Reynolds 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.

• noting that a taxpayer’s attempted reconstruction of expenses by oral testimony undermined his case because it was “vague, confusing, and evasive”
• negligence includes any failure by the taxpayer to keep adequate books and records

Source: CourtListener parenthetical corpus (CC0).