John Factor 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.

• affirming our decision that a taxpayer failed to maintain records sufficient to establish business costs and was precluded from “taking any part of * * * [his business costs] as cost of goods sold”
• affirming our holding that a taxpayer failed to maintain records sufficient to establish business costs and was precluded from “taking any part of * * * [its business costs] as cost of goods sold”
• “The Tax Court may accept parts and reject other parts of a witness’s testimony.”

Source: CourtListener parenthetical corpus (CC0).