Giesen 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.

• reliance on advice of counsel constitutes reasonable cause if taxpayer: (1) is unfamiliar with tax law; (2) has made full disclosure of all relevant facts to attorney; and (3) has exercised ordinary business care and prudence

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased
  Seventh Circuit· 1977-01-12· cited 64×
• Estate of Di Palma v. Commissioner
  U.S. Tax Court· 1978-11-27· cited 29×
• Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United States
  Seventh Circuit· 1979-12-18· cited 27×
• Robert W. Boyle, of the Estate of Myra W. Boyle, Deceased, Plaintiff v. United States
  Seventh Circuit· 1983-10-11· cited 18×
• Genex/London, Inc. v. Kentucky Board of Tax Appeals
  Kentucky Supreme Court· 1981-07-07· cited 11×
• Gudschinsky v. Hartill
  Alaska Supreme Court· 1991-07-26· cited 10×
• Richter v. United States
  D. Minnesota· 1977-10-04· cited 9×
• Clum v. United States
  S.D. Ohio· 1976-08-05· cited 8×
• Ruel v. United States
  E.D. Wisconsin· 1977-04-20· cited 7×
• Armstrong's, Inc. v. Iowa Department of Revenue
  Supreme Court of Iowa· 1982-06-16· cited 6×
• Spencer Press, Inc. v. Donald Alexander, Etc.
  First Circuit· 1974-02-05· cited 1×
• Vaughn v. United States
  W.D. Virginia· 1982-03-31
• Ruel v. United States
  E.D. Wisconsin· 1976-12-14

Cites

17 cases in this archive are cited by this case.

• Davis Et Ux. v. Commissioner of Internal Revenue
  Tenth Circuit· 1950-08-09· cited 147×
• Haywood Lumber & Mining Co. v. Commissioner of Internal Revenue
  Second Circuit· 1950-01-04· cited 127×
• Hatfried, Inc. v. Commissioner of Internal Rev.
  Third Circuit· 1947-06-11· cited 119×
• Ferrando v. United States
  Ninth Circuit· 1957-06-07· cited 53×
• In Re Fisk's Estate. Fisk v. Commissioner of Internal Revenue
  Sixth Circuit· 1953-04-16· cited 51×
• Orient Investment & Finance Co. v. COMMISSIONER OF IR
  D.C. Circuit· 1948-02-02· cited 43×
• Commissioner of Internal Revenue v. American Ass'n of Engineers Employment, Inc
  Seventh Circuit· 1953-05-11· cited 40×
• Burton Swartz Land Corp v. Commissioner of Internal Revenue
  Fifth Circuit· 1952-07-24· cited 36×
• Rubber Research, Inc. v. Commissioner of Internal Revenue
  Eighth Circuit· 1970-03-16· cited 36×
• Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal Revenue
  Seventh Circuit· 1963-05-21· cited 35×
• Estate of William T. Mayer, Philip A. Pagano v. Commissioner of Internal Revenue
  Second Circuit· 1965-10-20· cited 31×
• Mayflower Investment Company v. Commissioner of Internal Revenue
  Fifth Circuit· 1956-12-26· cited 25×
• In the Matter of Educational Fund of the Electrical Industry v. United States
  Second Circuit· 1970-05-08· cited 22×
• Pfeiffer v. United States
  E.D. California· 1970-07-02· cited 12×
• Genesee Valley Gas Co. v. Commissioner of Internal Revenue
  D.C. Circuit· 1950-01-30· cited 6×
• BURRUSS LAND AND LUMBER CO. INC. v. United States
  W.D. Virginia· 1972-08-17· cited 4×
• Dexter v. United States
  N.D. Mississippi· 1969-11-25· cited 4×

Other cases named Giesen v. United States

1 other CourtListener record shares this case name.

• Giesen v. United States
  Ninth Circuit· 1977-02-08