William A. Beltzer and Sharon Beltzer, and v. United States of America, And

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 duty applies for purposes of the Federal income tax where the taxpayer made a representation for purposes of the Federal estate tax
• applying a duty of consistency where the taxpayer’s mistake is “innocent or otherwise”

Source: CourtListener parenthetical corpus (CC0).