M & T CHARTERS, INC. v. Commissioner of Revenue

How courts have described this case

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

• “the taxpayer has the burden of proving as a matter of law its right to an abatement of the tax”
• fact finder may consider whether “taxpayer’s reliance on professional advice was reasonable”
• remanding for findings and rulings on issue of reasonable cause
• taxpayer who claims right to abatement carries burden of proof
• considering maintenance of yacht at in-state shipyard

Source: CourtListener parenthetical corpus (CC0).