Logan Lumber Company 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.

• holding that suitable protective terms or conditions” should be imposed “to prevent substantial and real harm to the adversary” (citations omitted)
• negligent failure of accountant or lawyer to prepare taxpayer’s return is not reasonable cause for failure to timely file; responsibility for filing is on taxpayer
• negligent failure of accountant or lawyer to prepare taxpayer's return is not reasonable cause for failure to timely file; responsibility for filing is on taxpayer

Source: CourtListener parenthetical corpus (CC0).