Shafmaster v. United States

How courts have described this case

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

• noting that, in reviewing a grant of summary judgement, we “draw[ ] all reasonable inferences in favor of the non-moving party while ignoring eonclusory allegations, improbable inferences, and unsupported speculation” (internal citations and quotation marks omitted)
• \The taxpayer bears the burden of proving both reasonable cause and the absence of willful neglect\

Source: CourtListener parenthetical corpus (CC0).