Frank J. Valetti and Sarah J. Valetti 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.

• a taxpayer's records are relevant and competent evidence but necessarily self-serving, and the Tax Court may consider this fact in determining the weight to be given to such evidence
• “It is the burden of a taxpayer who institutes such a suit as this to overcome the presumption that the Commissioner’s deficiency finding was correct by showing by a preponderance of evidence that the Commissioner erred.”

Source: CourtListener parenthetical corpus (CC0).