People v. Santiago (Marissa)

How courts have described this case

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

• holding that the reliance \must be objectively reasonable\
• sustaining negligence penalty where taxpayers relied solely on advice of persons not independent of investment promoters
• issue not argued on brief, as was the case here with respect to petitioners and their claim to these items, is considered conceded

Source: CourtListener parenthetical corpus (CC0).