Estate of Maurice G. Todisco, Framingham Trust Company 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.

• the basic rule in all tax cases places the burden of proof with the taxpayer
• while sole proprietor operating as “one-man band” is incapable of associating with proprietorship under RICO, enterprise is distinct entity if sole proprietor has employees or associates

Source: CourtListener parenthetical corpus (CC0).