Danville Plywood Corporation v. The 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 after a taxpayer overcomes the presumption of correctness, it must still carry the ultimate burden of proof
• holding that after a taxpayer overcomes presumption of correctness, it must still carry the ultimate burden of proof
• stating that the taxpayer carries the burden of production and the ultimate burden of proof
• stating that to overcome the presumption of correctness, “the taxpayer must come forward with enough evidence to support a finding contrary to the Commissioner’s determination”

Source: CourtListener parenthetical corpus (CC0).