The Presumption of Correctness: Should the Commissioner be Required to Carry the Inititial Burden of Production

Authors

Sean M. Moran

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