Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue Service

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 Tax Court is not required to give credence to the self-serving testimony of interested parties.\
• “The Tax Court is not required to give credence to the self-serving testimony of interested parties.”
• “The Tax Court is not required to give credence to the self-serving testimony of interested parties.”
• \Courts have occasionally declined to accord a presumption of correctness to a deficiency notice when the Commissioner fails to introduce any substantive evidence linking the taxpayer to the income generating activity in question.\ (Emphasis added.)

Source: CourtListener parenthetical corpus (CC0).