Sparkman v. Commissioner

How courts have described this case

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

• stating that the taxpayer bears the burden of showing the right to a claimed deduction and must keep sufficient records to substantiate deductions
• confirming that the Court may disregard uncontradicted testimony where it finds the testimony vague, contrived, and lacking in credibility
• confirming that the Court may disregard uncontradicted testimony where it finds the testimony vague, contrived, and lacking in credibility
• confirming that, in the face of vague, contrived, and noncredible testimony, the Tax Court may disregard uncontradicted testimony by a taxpayer where it finds that testimony lacking in credibility
• defining negligence as any failure to make a reasonable attempt to comply with the Internal Revenue Code
• standard of review and noting that taxpayer bears burden of “clearly showing” right to claimed deduction

Source: CourtListener parenthetical corpus (CC0).