Howard F. And Mildred E. Keogh 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 the tax- payers failed to prove that the Commissioner’s estimates were arbitrary or erroneous where they advanced general denials and “self-serving tes- timony”
• “The tax court is not obliged to believe a taxpayer’s testimony rather than evidence introduced by the Commissioner”

Source: CourtListener parenthetical corpus (CC0).