McHan v. Commissioner

How courts have described this case

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

• finding that the outcome of a criminal forfeiture proceeding was not preclusive with respect to gross income
• finding that the outcome of a criminal forfeiture proceeding was not preclusive with respect to gross income
• in tax, taxpayer can rebut presumption that IRS Commissioner’s determination of income is correct by a preponderance
• “The doctrine [of issue preclusion] does not apply where the party against whom the doctrine is invoked had a heavier burden of persuasion on that issue in the first action than he does in the second... .”
• listing elements of collateral-estoppel doctrine

Source: CourtListener parenthetical corpus (CC0).