Freytag v. Commissioner

How courts have described this case

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

• “The Court agrees with and adopts the opinion of the Special Trial Judge that is set forth below.”
• reliance on adviser is merely factor in considering whether taxpayer acted with reasonable cause and in good faith
• reliance on tax advice given by attorneys and C.P.A.'s held unreasonable absent a showing that the taxpayers consulted any experts regarding the bona fides of the transactions
• reliance on tax advice given by attorneys and C.P.A.'s held unreasonable absent a showing that the taxpayers consulted any experts regarding the bona fides of the transactions
• reliance on tax advice given by attorneys and C.P.A.'s held unreasonable absent a showing that the taxpayers consulted any experts regarding the bona fides of the transactions
• reliance on tax advice given by attorneys and C.P.A.'s held unreasonable absent a showing that the taxpayers consulted any experts regarding the bona fides of the transactions

Source: CourtListener parenthetical corpus (CC0).

Cited by

26 cases in this archive cite this case; the 20 most cited are listed.

• Freytag v. Commissioner
  Supreme Court· 1991-06-27· cited 1,491×
• Louis Buddy Yosha v. Commissioner of Internal Revenue
  Seventh Circuit· 1988-11-08· cited 111×
• Ernest P. Kline v. First Western Government Securities, Inc.
  First Circuit· 1994-06-02· cited 111×
• Glenn A. Mortensen v. Commissioner of Internal Revenue
  Sixth Circuit· 2006-02-28· cited 86×
• Harold Chakales Linda Carol Chakales v. Commissioner of Internal Revenue
  Eighth Circuit· 1996-03-27· cited 66×
• Ralph Harold Harbold v. Commissioner of Internal Revenue
  Sixth Circuit· 1995-04-13· cited 49×
• Bandimere v. United States Securities & Exchange Commission
  Tenth Circuit· 2016-12-27· cited 44×
• Keeler v. Commissioner
  Tenth Circuit· 2001-03-13· cited 32×
• G.M. Trading Corp. v. Commissioner
  Fifth Circuit· 1997-09-23· cited 26×
• Freytag v. Commissioner
  U.S. Tax Court· 1998-02-05· cited 25×
• Paschall v. Commissioner
  U.S. Tax Court· 2011-07-05· cited 23×
• Curcio v. Comm'r of Internal Revenue
  Second Circuit· 2012-08-09· cited 21×
• Freytag v. Commissioner
  Fifth Circuit· 1990-07-06· cited 19×
• Boswell v. Commissioner
  U.S. Tax Court· 1988-07-26· cited 18×
• Krumhorn v. Comm'r
  U.S. Tax Court· 1994-07-19· cited 17×
• Procacci v. Comm'r
  U.S. Tax Court· 1990-03-13· cited 10×
• First Western Government Secur., Inc. v. Commissioner
  U.S. Tax Court· 1990-04-09· cited 10×
• Kline v. First Western Government Securities
  E.D. Pennsylvania· 1992-05-06· cited 9×
• Unnamed case
  Fifth Circuit· 1990-08-15· cited 7×
• Cunningham v. United States Commissioner
  N.D. Texas· 1993-11-04· cited 5×

Cites

10 cases in this archive are cited by this case.

• Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue
  Fifth Circuit· 1967-08-29· cited 588×
• George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue
  Ninth Circuit· 1984-04-30· cited 411×
• Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue
  Seventh Circuit· 1985-06-18· cited 148×
• Brown v. Commissioner
  U.S. Tax Court· 1985-12-18· cited 115×
• Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-01-17· cited 112×
• Stephen A. Mahoney, Iii, and Mary Ann Mahoney v. Commissioner of Internal Revenue
  Sixth Circuit· 1987-01-14· cited 89×
• Miller v. Commissioner
  U.S. Tax Court· 1985-05-13· cited 67×
• David C. Enrici Marianne Enrici Lawrence H. Easterling Phyllis Easterling v. Commissioner Internal Revenue Service
  Ninth Circuit· 1987-03-26· cited 58×
• Donald James Kalgaard v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-07-31· cited 41×
• Bruce G. Murphy, Lou A. Murphy v. Commissioner of Internal Revenue, Joseph L. Lyle, Jr., Barbara S. Lyle v. Commissioner of Internal Revenue
  Fourth Circuit· 1981-07-16· cited 5×