Tenth Circuit· 3/9/2006

Van Scoten v. Commissioner

Citations

439 F.3d 1243
97 A.F.T.R.2d (RIA) 1420
2006 U.S. App. LEXIS 5900
2006 WL 564042

How courts have described this case

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

“To be reasonable, the professional adviser cannot be directly affiliated with the promoter; instead, he must be more independent”
“To be reasonable, the professional adviser cannot be directly affiliated with the promoter; instead, he must be more independent”
“To be reasonable, the professional adviser cannot be directly affiliated with the promoter; instead, he must be more independent”
a taxpayer did not reasonably rely on a promoter's assurances about purported tax benefits from entering a cattle partnership, in part because the taxpayer had no experience in the cattle industry
“applying defense based on reliance on professional advice”
the government’s negligence finding “is presumptively correct”

Source: CourtListener parenthetical corpus (CC0).

Judges: Kelly, Henry, McConnell

Read full opinion on CourtListener

Cited by

21 cases in this archive cite this case; the 20 most cited are listed.

Cites

15 cases in this archive are cited by this case.

Sourced from CourtListener / Free Law Project (CC0).

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