In the Matter of L.R. and C.R. (Minor Children), Children in Need of Services, M.R. (Mother) and R.R. (Father) v. Indiana Department of Child Services (mem. dec.)

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• where the treatment of cash dividends actually received, which are customarily recognized as taxable, overcame the reliance on professional advice and constituted negligence but such reliance avoided negligence where depreciation was involved

Source: CourtListener parenthetical corpus (CC0).