Estate of Vatter v. Commissioner

How courts have described this case

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

• The party alleging an error occurred has the burden of designating a record that establishes the claimed error.
• party alleging error occurred has burden of 6 designating record that establishes claimed error
• appellant has the burden to designate a record showing error
• \[A] prosecutor commits error by misstating the law.\

Source: CourtListener parenthetical corpus (CC0).