Dep't of Human Servs. v. D. L. G. (In re A. G.)

How courts have described this case

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

• noting that plaintiffs’ concession eliminated a determination that the transaction lacked economic substance
• granting plaintiffs’ motion and finding that the underpayments of plaintiffs’ taxes are not attributable to an overvaluation misstatement
• “Plaintiffs’ concession obviates the need to conduct a trial on valuation issues and therefore achieves the very efficiencies and economies that the elimination of penalties sought to encourage.”
• following Todd in disallowing a section 6662 valuation misstatement penalty

Source: CourtListener parenthetical corpus (CC0).