Matter of Frants

How courts have described this case

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

• stating that a taxpayer's choosing not to present evidence within his or her possession gives rise to a presumption that it would have been unfavorable if it had
• holding that if a party having the burden of proof fails to call a witness who is available to testify, and that witness could corroborate the taxpayer's testimony, the taxpayer's failure to do so creates a presumption that the witness's testimony would have been unfavorable

Source: CourtListener parenthetical corpus (CC0).