Gladys T. Geiger 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.

• this Court did not err when it found that taxpayer’s uncontradicted testimony plus the testimony of her accountant, both unsubstantiated by any documentary evidence, did not carry the burden of proof
• this Court did not err when it found that taxpayer's uncontradicted testimony plus the testimony of her accountant, both unsubstantiated by any documentary evidence, did not carry the burden of proof
• where taxpayer's evidence consisted of her own testimony and that of her accountant, both highly general and summary in nature, holding that Tax Court properly rejected the testimony
• burden is on the taxpayer to prove he is entitled to business expense deductions
• this Court did not err when it found that taxpayer's uncontradicted testimony plus the testimony of her accountant, both unsubstantiated by any documentary evidence, did not carry the burden of proof

Source: CourtListener parenthetical corpus (CC0).