Kaufman v. Commisioner of Internal Revenu

How courts have described this case

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

• reasoning that if obtaining an appraisal were enough, it would “render the second requirement meaningless”
• holding the debtor failed to preserve its written-approval requirement by failing to raise it in the Tax Court proceedings
• declining to consider the same statutory argument when raised for the first time on appeal
• similarly treating as waived a taxpayer’s argument that the Commissioner failed to comply with the procedural requirements of § 6751
• similarly treating as waived a taxpayer's argument that the Commissioner failed to comply with the procedural requirements of § 6751

Source: CourtListener parenthetical corpus (CC0).