Willett v. Baxter International, Inc.

How courts have described this case

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

• holding that official certificates, such as Forms 4340, can constitute proof of the fact that the assessments were actually and properly made
• holding that Certificates of Assessments and Payments are presumptive proof of a valid tax liability assessment
• holding that the Commissioner's delegation of authority to district directors and the subsequent delegation to local IRS employees is a valid delegation of authority
• holding that even if 24 declaration violated best evidence rule, court was not precluded from considering declaration in awarding 25 summary judgment
• holding that an affidavit could be considered on summary judgment because the facts underlying the affidavit were of the type 28 that would be admissible evidence even though the affidavit itself might not be admissible
• holding that an affidavit could be considered on summary judgment because the facts underlying the affidavit were of the type 28 that would be admissible evidence even though the affidavit itself might not be admissible

Source: CourtListener parenthetical corpus (CC0).