Van Scoten v. Commissioner

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).