Edwin Christman Dawn and June Estelle Dawn 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.

• noting that litigation created an inference of recovery not negated by the fact that the litigation was unsuccessful
• filing lawsuit may give rise to inference of reasonable probability of recovery unless the lawsuit appears to have been specious, speculative, or wholly without merit

Source: CourtListener parenthetical corpus (CC0).