United States v. Garm (In Re Garm)

How courts have described this case

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

• finding debtor’s testimony that he never signed a waiver of his right to contest a deficiency insufficient to constitute countervailing proof of the presumption of correctness afforded government documents
• finding Form 4340s fall under Rule 803(6) despite objections that the IRS revenue officer “was not present at the time the entries were made on the record nor . .. personally responsible for making the entries”

Source: CourtListener parenthetical corpus (CC0).