Deseret Management Corporation v. United States

How courts have described this case

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

• modifying plaintiff's expert's discount rate where literature describing the appropriate modification was available in the record
• noting that even unprofitable companies possess goodwill
• “In a refund suit, the assessment made by the IRS is presumed to be correct, placing an obligation on the taxpayer to come forward with evidence to rebut a presumption of correctness”
• “In a refund suit, the assessment made by the IRS is presumed to be correct, placing an obligation on the taxpayer to come forward with evidence to rebut a presumption of correctness.”

Source: CourtListener parenthetical corpus (CC0).