S. M. Jones v. The United States. S. M. Jones & Company, Inc. v. The United States

How courts have described this case

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

• applying but questioning applicability of presumption of regularity to the collection of an excise tax by truckers
• “It is well established that taxpayers have the burden of proof in tax refund cases.”

Source: CourtListener parenthetical corpus (CC0).