Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
2 canonical passages across 2 cases, quoted by 10 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from United States v. Chrein.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | United States v. Chrein Anchor | green | “it is well established that the irs's tax calculations (including calculations of interest and penalties) are presumptively valid and create a prima facie case of liability, such that the government is entitled to have the assessment reduced to judgment unless the taxpayer overc…” | 6 |
| 2 | Papandon v. United States ex rel. Perler | green | “a government tax assessment is generally presumed to be correct, and a taxpayer who contests such an assessment bears the burden of proving that it is not.” | 4 |
A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.