Leo Elwert v. United States

How courts have described this case

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

• these cases involve criminal prosecutions for income tax evasion, yet the burden rests on the defendant to prove claimed deductions
• “The jury may conclude a witness is not telling the truth as to one point, is mistaken as to another, but is truthful and accurate as to a third.”

Source: CourtListener parenthetical corpus (CC0).