Thurman S. Alphin, and Mary L. Alphin Alphin Aircraft Inc. v. United States

How courts have described this case

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

• it is proper for district court to dispose of the proceeding on the papers and without an evidentiary hearing if the challenging party cannot refute government's prima facie case with specific facts permitting an inference of some wrongful conduct by IRS
• heavy burden to refute IRS prima facie case

Source: CourtListener parenthetical corpus (CC0).