Robert Mays v. United States

How courts have described this case

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

• a taxpayer’s claim “must be substantiated by something other than . . . self- serving statements”
• taxpayer’s computer printout summarizing business expenses and net worth failed to overcome the presumption of correctness where these self-serving statements did not refer to any original records and no documentation or other evidence was presented

Source: CourtListener parenthetical corpus (CC0).