Hradesky v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that taxpayers bear the burden of substantiating the amount and purpose of any claimed deduction
• taxpayer’s waiver of the statute of limitations is an abandonment of a defense
• disallowing claimed deductions when there was “no substantiation at all”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Frank J. Hradesky v. Commissioner of Internal Revenue
  Fifth Circuit· 1976-10-15· cited 853×
• Norman B. Tapper and Eileen Tapper v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-06-12· cited 58×
• Sebring v. Commissioner
  U.S. Tax Court· 1989-08-08· cited 10×
• Settles v. United States (In Re Settles)
  E.D. Tennessee· 2011-06-10· cited 1×
• Alvin E. Keels, Sr. v. Commissioner
  U.S. Tax Court· 2020-02-19
• Joseph Amundsen & Anna Amundsen
  U.S. Tax Court· 2023-10-03

Cites

2 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Galt v. Commissioner
  Board of Tax Appeals· 1934-12-21· cited 6×