Joseph P. Caulfield 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.

• observing that an “assessment is expected to be rational, not flawless” (internal quotation marks omitted)
• “Taxpayers who cannot produce adequate records ‘may not complain of the inevitable inaccuracies in assessment their default occasions.’” (quoting Dodge, 981 F.2d at 353)
• argument not properly raised in tax court not properly preserved for appeal

Source: CourtListener parenthetical corpus (CC0).