Doyal v. C. I. R

1 Citing case

  1. U.S. Bank v. S. Dakota Dep't of Revenue

    2022 S.D. 59 (S.D. 2022)   Cited 1 times

    Generally, a taxpayer has the burden to prove both the entitlement to a deduction and the proper amount. Doyal v. Comm'r of Internal Revenue, 616 F.2d 1191, 1192 (10th Cir. 1980); Washington Mutual, Inc. v. United States, 130 Fed.Cl. 653, 686-87 (2017).