Estate of Ervin A. Reinke, Deceased Marion Reinke, Personal Representative Marion Reinke 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.

• holding the rule of Cohan v. Comm'r, 39 F.2d 540 (2d Cir. 1930), is inapplicable when the taxpayer presents \no evidence at all that would permit an informed estimate\ of the claimed deduction, basis, or other tax advantage
• “To satisfy the disclosure requirement, the tax return must at least provide suf- ficient information to enable the Commissioner to identify the potential controversy involved.”

Source: CourtListener parenthetical corpus (CC0).