Carelessness of the taxpayer in verifying the value of prints that he donated at an appraised value that was well in excess of his purchase price did not give rise to the penalty for gross negligence.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334828
Extra import data
{
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"field_topic_category": "seealso"
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"field_legacy_header": "<strong><em>Klotz v. The Queen</em></strong>, 2004 DTC 2236, 2004 TCC 147, affirmed 2005 DTC 5279, 2005 FCA 158",
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