Appeal from the United States Tax Court, submitted January
12, 1999, Portland, Oregon, before Circuit Judges Leavy, KcKeown, and Wardlaw of
the Ninth Circuit Court of Appeals for the Ninth Circuit. " ... Among other
claims of error, Curtis contends that the tax court erred by finding that the
Commissioner's deficiency determinations were entitled to a presumption of
correctness. ... Because the Commissioner failed to present evidence sufficient
to shift the burden to Curtis, we reverse. ... " Last email address I had for
Curtis was [email protected]. Out of
respect for the value of time and privacy, please do not make contact unless you
have a genuine, immediate need for details of the case. A zipped file containing
the transcript of the Curtis Tax Court case is linked here, and
additional motions, pleadings, etc. will be posted as they become available.
Curtis v. Commissioner: Pages 1 / 2 / 3 / 4 .
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