Ralph C. Buelow 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.

• affirming this Court’s decision not to apply Cohan rule where taxpayer failed to question knowledgeable trial witnesses about expenses at issue
• “The tax court’s determination that a taxpayer has failed to come forward with 20 sufficient evidence to support a deduction is a factual finding”
• “The tax court determination that a taxpayer has failed to come for- ward with sufficient evidence to support a deduction is a factual finding subject to reversal only if found to be clearly erroneous.”

Source: CourtListener parenthetical corpus (CC0).