Seymour Silverman 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.

• “The taxpayer does not carry his burden of showing , the determination invalid simply by pointing to the fact that the Commissioner has-reduced his original deficiency claim prior to trial,”
• “Valuation is ... necessarily an approximation.” (alteration in original) (citation omitted)
• § 2512(a) fair market \value\
• § 2512(a) fair market “value”

Source: CourtListener parenthetical corpus (CC0).