JPMorgan Chase & Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• recognizing that taxpayer has burden of disproving Commissioner’s deficiency determination
• recognizing that taxpayer has burden of disproving Commissioner’s deficiency determination
• tax court’s adoption of computations submitted by a party pursuant to Tax Court Rule 155 is reviewed for abuse of discretion

Source: CourtListener parenthetical corpus (CC0).