Rubinstein, Estate of 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.

• “[T]he assessment made by the [IRS] is presumed to be correct and this places an obligation on the taxpayer ... to rebut a presumption of correctness.”

Source: CourtListener parenthetical corpus (CC0).