Bruzewicz v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• applying Prussner 's narrow interpretation of the substantial compliance doctrine in the context of the section 170 charitable contribution reporting requirements
• describing qualifications requirement as providing IRS with ability to “determine whether the valuation in an appraisal report is competent and credible evidence”
• “In a number of cases percentage 17 reductions have been accepted to determine an easement’s value based on 18 qualitative factors that suggest such a value[.]”
• \[The appraiser's qualifications] provide[] the IRS with some basis on which to determine whether the valuation in an appraisal report is competent and credible evidence to support what in some cases may be a very large tax saving.\

Source: CourtListener parenthetical corpus (CC0).