United States v. Armes

How courts have described this case

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

• ruling that in tax refund case where plaintiff raises specific issue as to a tax, which in this case is the valuation of certain property owned by plaintiff, then plaintiff bears burden of proof with respect to that issue

Source: CourtListener parenthetical corpus (CC0).