Kenneth Allen Barbara Allen 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.

• defining negligence as a “lack of due care or the failure to do what a reasonable and prudent person would do under similar circumstances”
• rejecting taxpayers' claim of reliance on expert advice because record did not show qualifications or expertise of alleged expert
• negligence defined as a lack of due care or a failure to do what a reasonable and prudent person would do under similar circumstances
• negligence defined as a lack of due care or a failure to do what a reasonable and prudent person would do under similar circumstances
• \ 'we review the tax court's findings of fact ... only for clear error' \
• negligence also defined as a lack of due care or a failure to do what a reasonable and prudent person would do under similar circumstances

Source: CourtListener parenthetical corpus (CC0).