United States v. Allen F. Campbell and A.F. Campbell & Co., Inc.

How courts have described this case

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

• affirming order to notify the IRS of any tax shelter with 30 day approval period and to notify clients of the injunction
• requiring promoter of abusive tax scheme to provide the IRS notice of intent to organize or sell any new tax shelter and to wait 30 days before promoting or selling it
• disregarding an abusive tax promoter’s transactions because they lacked economic substance
• “[T]he reason to know standard allows imputation of knowledge so long as it is commensurate with the level of comprehension required by the speaker’s role in the transaction.”

Source: CourtListener parenthetical corpus (CC0).