Darryl S. Long and Arlyne M. Long 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.

• “in deficiency actions the Commissioner’s determination is presumed correct, and the petitioner bears the burden to prove otherwise.”
• “[T]he Commissioner is entitled to the benefit of that presumption in moving for summary judgment, and the presumption will permit judgment in the Commissioner's favor unless the opposing party produces substantial evidence overcoming it.”

Source: CourtListener parenthetical corpus (CC0).