Janice Lynn Unwin, Former Wife v. John McClendon Carver, Former Husband

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 Court was not required to determine who had the burden of proof under section 7491(a) when the preponderance of the evidence favored the Commissioner
• “[A]n allocation of the burden of proof is relevant only when there is equal evidence on both sides.”
• “[T]he burden is of practical consequence only in the rare event of an evidentiary tie.”
• “In a case where the standard of proof is preponderance of the evidence and the preponderance of the evidence favors one party, we may decide the case on the weight of the evidence and not on an allocation of the burden of proof.”

Source: CourtListener parenthetical corpus (CC0).