Courtney v. Commissioner

Decided 1957-06-14

Cited by 154 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

OPINION. Black, Judge: Issue 1. Net Worth Method. The petitioner first contends that his books and records were adequate, that his tax returns were correct, and that the respondent erred in determining his income by the net worth method. The petitioner operated a country grocery store for a part of the period…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.