§497
2 cases·1 followed·1 cited—50% support
Statute Text — 26 U.S.C. §497
Statute text not available for this section.
2 Citing Cases
Section 497$ Excise Tax Deficiencies for the 2002, Through 2006 Tax Years A. Burden of Proof As a genera rule, the Commissioner's determination of a taxpa er's liability in the notice of deficiency is presumed correct, and the taxpayer bears the burden of proving that the deterEination is improper. See Rule 142(a); Welch v. Helvering, 290 U.S. 111,
§ 497b (granting the National Forest Service the power to approve ski permits on federal conservation land); 36 C.F.R. § 2.10(a) (granting the Department of the Interior superintendent the power to establish camp sites); 36 C.F.R. § 2.19 (governing winter activities on federal recreation land); 36 C.F.R. § 5.10 (providing for private lodging establ