using net worth method, Commissioner showed omission of net income; held, Commissioner failed to carry burden of proving how much of this omission was due to omission of gross income
How later courts described this case
- using net worth method, Commissioner showed omission of net income; held, Commissioner failed to carry burden of proving how much of this omission was due to omission of gross income
Written by the judges who cited it.
The opinion
Fisher, /., dissenting: I dissent with respect to that portion of the Opinion which relates to the application of the statute of limitations.