In Re: Dennis Harker, Debtor. Dennis Harker v. United States of America (Acting Through the Internal Revenue Service)

How courts have described this case

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

• noting, in upholding a reopening of the record, that the non-movant was given an opportunity to cross-examine the proponent witness
• tax assessments made by IRS are presumed correct and taxpayer bears burden to prove by preponderance of evidence that assessment is erroneous
• witness testimony and opportunity to cross-examine

Source: CourtListener parenthetical corpus (CC0).