Sandra Castillo as Personal Representative of the Estate of Jose Luis Estrada-Martinez v. American Standard Insurance Company of Wisconsin

How courts have described this case

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

• “although sec. 7491(a) can shift the burden to the IRS in cases involving liability for taxes imposed by subtitle A or B, subtitle C imposes the employment taxes at issue, so sec. 7491(a) cannot shift the burden here.”

Source: CourtListener parenthetical corpus (CC0).