Charles E. Nicholson, Jr. And Margaret K. Nicholson v. Commissioner of Internal Revenue Service

How courts have described this case

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

• holding that IRS could have discovered that its position was not justified had it “adequately investigated the case before issuing the Notice [of deficiency]”
• noting that “[e]ven a cursory analysis of New Jersey law would have revealed the deficiency in [the Commissioner’s] position”
• finding a lack of substantial justification where adequate investigation would have revealed erroneous assumptions
• “The Commissioner cannot have a reasonable basis in both fact and law if it does not diligently investígate a case.”
• superseded by an amendment to a burden of proof statute, IRC § 7430(c)(4)(B)
• superseded by an amendment to a burden of proof statute, IRC § 7430(c)(4)(B)

Source: CourtListener parenthetical corpus (CC0).