James L. Smith and Carolyn S. Smith 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.

• \the trial court is not compelled to accept even uncontroverted testimony when it doubts the credibility of a witness.\
• 12/4/90 entry: “Meeting] [with] Gil Duzianof;] I’m the candidate for Cfagnes] sur la Mer”
• “A taxpayer must demonstrate entitlement to a deduction by showing that he comes within the terms of a statute allowing the deduction.” (citing Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943))
• 12/18/90 entry: “dinner [at] Raw Deal; John brings me home; visit w[ith] Veronica”

Source: CourtListener parenthetical corpus (CC0).