United States v. Guy E. McGaughey Jr.

How courts have described this case

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

• affirming the grant of summary judgment to the to IRS in spite of the fact that the taxpayer stated that he did not remember signing a waiver form
• affirming summary judgment 22 where the IRS had destroyed the document at issue pursuant to its retention policies, but provided undisputed secondary evidence of the existence of the executed waiver
• granting summary judgment to the IRS on the basis of secondary evidence that the taxpayers waived the statute of limitations period even though the IRS could not produce the original waiver form

Source: CourtListener parenthetical corpus (CC0).