Planas v. Mukasey

How courts have described this case

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

• “[When] the taxpayer submits no evidence to contradict 15 or challenge the accuracy of the tax assessments, judgment must be entered for the 16 government.”
• “An assessment of unpaid federal tax, 3 when supported by some positive evidence or properly certified, is presumptively correct 4 evidence of the taxpayer’s liability and satisfies the government’s burden of proof.”

Source: CourtListener parenthetical corpus (CC0).