Keywords
Internal Revenue Code, Presumption of Correctness
Recommended Citation
Sean M. Moran,
The Presumption of Correctness: Should the Commissioner be Required to Carry the Inititial Burden of Production,
55 Fordham L. Rev. 1087
(1987).
Available at: https://ir.lawnet.fordham.edu/flr/vol55/iss6/9
