Mary Ruark 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 a court is not bound to accept uncontroverted testimony at face value if it is improbable, unreasonable, or questionable
• holding that gross understatement of income, coupled with misstatements during audit, is a sufficient basis for a finding of fraud

Source: CourtListener parenthetical corpus (CC0).