Commissioner of Internal Revenue v. American Ass'n of Engineers Employment, Inc

How courts have described this case

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

• excusing a company from a tax penalty where the company relied on an attorney’s substantive advice about whether the organization was tax-exempt
• no penalty where taxpayer was advised by a reputable tax attorney that he did not have to file a tax return
• no addition to tax where taxpayer was advised by a reputable tax attorney that he did not have to file a return
• no penalty where taxpayer was advised by a reputable tax attorney that he did not have to file a tax return
• no penalty where taxpayer was advised by a reputable tax attorney that he did not have to file a tax - 16 - [ ] return

Source: CourtListener parenthetical corpus (CC0).