W. Horace Williams, Sr., and Viola Bloch Williams 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.

• stating that the trier of fact must be satisfied by the evidence that the estimated amount was spent or incurred for the stated purpose
• reviewing for clear error the trial court’s determination that the record contained a dearth of evidence upon which to base an estimate
• absent some evidence that the estimated amount was incurred for a deductible purpose, allowing the deduction would constitute \unguided largesse\
• \there [must] be sufficient evidence * * * that at least the amount allowed in the estimate was in fact spent or incurred for the stated purpose\
• \there [must] be sufficient evidence * * * that at least the amount allowed in the estimate was in fact spent or incurred for the stated purpose.\
• describing estimate without reasonable basis as “unguided largesse”

Source: CourtListener parenthetical corpus (CC0).