· 5/24/1983

Ross J. Dimauro v. United States

Citations

706 F.2d 882
12 Fed. R. Serv. 1999
52 A.F.T.R.2d (RIA) 6506
1983 U.S. App. LEXIS 27399

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when taxpayer destroys its records, IRS assessment of tax liability need be calculated using reasonable method but need not be arithmetically precise

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Judges: Bright, Arnold, Gibson

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