State of Iowa v. Thierno Yaya Diallo

How courts have described this case

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

• absent positive proof, a taxpayer must present evidence that reasonably leads the trier of fact to conclude that the property was stolen
• theft deduction denied for brooch lost in museum

Source: CourtListener parenthetical corpus (CC0).