Welch v. Helvering

How courts have described this case

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

• holding that the Commissioner's determinations in a notice of deficiency are presumed correct and the taxpayer bears the burden of proving them incorrect
• holding that the Commissioner's determinations are presumed to be correct, and the taxpayer bears the burden of proving them wrong
• noting that the Commissioner’s “ruling has the support of a presumption of correctness, and the petitioner has the burden of proving it to be wrong”
• noting that the Commissioner’s “ruling has the support of a presumption of correctness, and the petitioner has the burden of proving it to be wrong”
• holding that taxpayer has the burden of proving any adjustments
• establishing that burden of proof in Tax Court is on the taxpayer

Source: CourtListener parenthetical corpus (CC0).