William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal Revenue

How courts have described this case

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

• “The Commissioner may use any reasonable method of calcula- tion where, as in this case, the taxpayer fails to produce or maintain adequate records from which actual income may be ascertained.”
• 7.5% over Treasury rate for the year in question; hypothetical operation

Source: CourtListener parenthetical corpus (CC0).