Russell 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.

• “An arbitrary adoption of a substitute method of computing a tax, which does not in fact ‘clearly reflect the income’ of the taxpayers, cannot be sustained.”
• “An arbitrary adoption of a substitute method of computing a tax, which does not in fact ‘clearly reflect the income’ of the taxpayers, cannot be sustained. The commissioner’s discretion must be exercised reasonably, on sound grounds.” (Citation omitted.)
• “An arbitrary adoption of a substitute method of computing a tax, which does not in fact ‘clearly reflect the income’ of the taxpayers, cannot be sustained. The commissioner’s discretion must be exercised reasonably, on sound grounds.” (Citation omitted.)

Source: CourtListener parenthetical corpus (CC0).