Herald A. O'Neill and G. Evelyn O'neill, His Wife 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.

• “Proof of basis is a specific fact which the taxpayer has the burden of proving.”
• \Proof of basis is a specific fact which the taxpayer has the burden of proving.\

Source: CourtListener parenthetical corpus (CC0).