Glenn A. Mortensen v. Commissioner of Internal Revenue

How courts have described this case

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

• a taxpayer’s reliance on a promoter of cattle breeding partnerships was insufficient to establish the good faith defense
• “Much like a taxpayer’s reliance on an attorney or an accountant, reliance on an enrolled agent is a factor we must consider in determining the reasonableness of a taxpayer’s actions[.]”
• “Much like a taxpayer’s reliance on an attorney or an accountant, reliance on an enrolled agent is a factor we may consider in determining the reasonableness of a taxpayer’s actions”.

Source: CourtListener parenthetical corpus (CC0).