The Tax Court has stated: "Unconditional reliance on a tax return preparer or CPA does not by itself constitute reasonable reliance
in good faith; taxpayers must also exercise 'diligence and prudence.
CalCPA's amicus brief argues that the Court of Appeal should affirm the trial court's opinion, and that proof of reasonable reliance
is necessary for at least three reasons:
Law enforcers cannot lull people or businesses into reasonable reliance
only to later attack, citing a regime change.
37 regulations, tax professionals must base all written advice on reasonable factual and legal assumptions, exercise reasonable reliance
, and consider all relevant facts that the professional knows or reasonably should know.
(ii) Aggravation of Position as Reasonable Reliance
(iii) Abandoning the Reliance Requirement C.
That is, practitioners must base all written advice on reasonable factual and legal assumptions, exercise reasonable reliance
, and consider all relevant facts that the practitioner knows or should know.
court may use a reasonable reliance
standard to determine whether the
However, the Eleventh Circuit Court declined to follow the new precedent announced in Gant because it determined that the exclusionary rule did not apply when the police conducted a search in objectively reasonable reliance
on well-settled precedent, even if that precedent was overturned.
works out the extent and limits of reasonable reliance
on Josephus in the next three chapters.
My argument is that regulatory duties constitute a distinct category of public authority liability, and that the state should not owe a duty of care in the absence of reasonable reliance
on the state activity.
instinct[s],' and familiar considerations of fair notice, reasonable reliance
, and settled expectations offer sound guidance.
The New Jersey Supreme Court strictly construing "stare decisis" recited that to establish common-law fraud, a plaintiff must prove the five substantive elements: "(1) a material misrepresentation of a presently existing or past fact; (2) knowledge or belief by the defendant of its falsity; (3) an intention that the other person rely on it; (4) reasonable reliance
thereon by the other person; and (5) resulting damages.