Dennis L. Hayden and Sharon E. Hayden v. Commisioner 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.

• the Commissioner’s determination of negligence is presumed to be correct, and the taxpayer has the burden of proving that the penalties are erroneous

Source: CourtListener parenthetical corpus (CC0).