Johnny Weimerskirch 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.

• holding that the Commissioner's determination relating to unreported income is presumed correct where it is supported by a \minimal evidentiary foundation\
• holding that the Commissioner's determination relating to unreported income is presumed correct where it is supported by a \minimal evidentiary foundation\
• holding that the Commissioner's determination relating to unreported income is presumed correct where it is supported by a \minimal evidentiary foundation\
• concluding that the “Court erred in finding that the presumption of correctness attached to the deficiency determination” and “[a] deficiency determination which is not supported by the proper foundation of substantive evidence is clearly arbitrary and erroneous”
• stating that the Commissioner may not rely on the presumption of correctness with regard to a deficiency determination unless that determination is supported by a \minimal evidentiary foundation\, such as showing a taxpayer's bank deposits
• listing the taxpayer's bank deposits as one means by which the Commissioner could have attempted to substantiate the charge of unreported income

Source: CourtListener parenthetical corpus (CC0).