Conga Corporation, d/b/a Conga Latin Bistro v. Commissioner of Revenue, Relator.

How courts have described this case

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

• stating that even when the presumption of validity is overcome, the taxpayer \continues to bear the burden of proof in the proceeding\
• stating that the tax court may dismiss a petition if a taxpayer fails to introduce “substantial evidence” that the government’s decision is incorrect
• “The Commissioner’s order or determination is ‘prima facie valid,’ and is dispositive in the absence of evidence rebutting it.” (emphasis added)

Source: CourtListener parenthetical corpus (CC0).