Patricia A. Price 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.

• finding that wife satisfied duty of inquiry when she questioned her husband and was assured that CPA had prepared the return
• finding that expenditures were not unusually lavish when compared to past standard of living and spending patterns
• stating that a spouse's trust in an accountant's expertise can satisfy a duty of inquiry
• finding of legal ignorance not sufficient for relief; other facts considered
• spouse cannot obtain benefits by simply turning a blind eye to facts fully disclosed on return
• wife lacked knowledge of her husband's financial matters, including his investment in the business venture at issue, where she did not have access to her husband's separate checking account

Source: CourtListener parenthetical corpus (CC0).