About this document

United States Court of Appeals, Eleventh Circuit by Scribd Government Docs is a document available to read on EtoBox.

This document summarizes a Tax Court case regarding deductions claimed by a corporate taxpayer, Amey and Monge, Inc., for the years 1977 and 1978. The IRS disallowed a majority of the claimed deductions due to lack of substantiation. The Tax Court found that the taxpayer was entitled to deduct some additional expenses beyond what the IRS allowed. The taxpayer appealed, arguing that 1) the notices of deficiency were arbitrary so the burden of proof shifted to the IRS, and 2) the Tax Court

Author

Scribd Government Docs

Language

EN