Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service

How courts have described this case

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

• holding that there is no obligation to apply the Cohan rule where the taxpayer fails to cooperate with the Commissioner and the Tax Court
• refusing to apply the Cohan rule where the taxpayer failed to present evidence to support a reasonable estimate
• refusing to apply the Cohan rule where the taxpayer failed to present evidence to support a reasonable estimate
• refusing to apply the Cohan rule where the taxpayer failed to present evidence to support a reasonable estimate
• following the “present trend” in refusing to invoke the Cohan rule where the taxpayer failed to maintain the proper records
• refusing to apply the Cohan rule where the taxpayer failed to present evidence to support claimed deductions

Source: CourtListener parenthetical corpus (CC0).