James Lamar Rice v. State

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 Commissioner bears no burden of production under section 7491(c) as to the section 72(t) exaction
• holding that the Commissioner bears no burden of production under section 7491(c) as to the section 72(t) exaction

Source: CourtListener parenthetical corpus (CC0).