Stephen D. Pahl Louise A. Pahl 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.

• holding that courts look to federal law to determine what interest creates tax liability, but look to state law to determine whether taxpayer has requisite interest
• no abuse of discretion where Tax Court admitted under Rule 901(b)(1) document authenticated by witness testimony as to the accuracy of the signature on the document
• burden of disproving negligence on taxpayer

Source: CourtListener parenthetical corpus (CC0).