Richard E. Busch Jr. & Jean N. Busch 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.

• the parties’ intent is not determined on the basis of a legal presumption formed from the objective evidence
• taxpayer’s actions after being contacted for an audit are not conclusive as to pre-audit intent
• objective factors used to determine intent
• objective factors used to determine intent

Source: CourtListener parenthetical corpus (CC0).