Eugene Coloman and Louise D. L. Coloman 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.

• cautioning that undue application of the Cohan principle “would . . . in essence . . . condone the use of that doctrine as a substitute for burden of proof”

Source: CourtListener parenthetical corpus (CC0).