State of Iowa v. Kenneth Ray Washington III

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 taxpayer substantially complied with the reporting requirements even though it failed to provide the appraiser’s qualifications
• holding that certain of the regulatory reporting requirements of Treasury Regulation § 1.170A- 13(c) can be satisfied, in appropriate circumstances, by substantial, rather than literal, compliance
• finding that the taxpayer substantially complied with reporting requirements notwithstanding omission of appraiser’s qualifications
• “the reporting requirements of section 1.170A-13, Income Tax Regs., are helpful to * * * [the IRS] in the processing and auditing of returns on which charitable deductions are claimed”
• substantial compliance with that regulation found where petitioners obtained a qualified appraisal, but did not attach a written report to their return
• although the taxpayers did not attach an appraisal summary to their tax return as required by regulations, they substantially complied with section 170 where virtually all required information was found on their attached Form 8283, Noncash Charitable Contributions

Source: CourtListener parenthetical corpus (CC0).