Fred M. Archer and Evie B. Archer 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.

• “[T]he court is not bound to accept testimony at face value even when it is uncontroverted if it is improbable, unreasonable or questionable.”
• “[T]he court is not bound to accept testimony at face value even when it is uncontroverted if it is improbable, unreasonable or questionable.”

Source: CourtListener parenthetical corpus (CC0).