Burden of proof as to ownership: when possession is shown, the denier must prove non ownership to rebut the inference. Where possession of an item is established and ownership is disputed, the person who asserts he is not the owner bears the burden of proving non ... Summary
Burden of proof as to ownership: when possession is shown, the denier must prove non ownership to rebut the inference.
Where possession of an item is established and ownership is disputed, the person who asserts he is not the owner bears the burden of proving non ownership; possession gives rise to an inference of ownership which the denier must rebut.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
