Fred M. Waring and Virginia Waring 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.

• holding that statements in a tax return are admissions that are not overcome without cogent evidence that they are wrong
• holding that statements in a tax return are admissions that are not overcome without cogent evidence that they are wrong
• holding that statements in a tax return are admissions that are not overcome without cogent evidence that they are wrong
• statements in a tax return signed by the taxpayer are admissions unless overcome by cogent evidence that they are wrong
• “The valuation [of license agreement] given in the return was an admission, and although it is not conclusive, the Tax Court was entitled to judge its weight as evidence.”

Source: CourtListener parenthetical corpus (CC0).