Trataros had clearly relied
on both KPF's designs and KPF's architectural inspections as the project unfolded.
524 (1988) (holding that a taxpayer that relied
on the advice of accountants and financial planners who received a fee from the promoter could not avoid penalties); Belle v.
In meetings with Philip, they relied
on the power of their familial ties to press their demands.
The Court ruled that the broker is liable for the misrepresentation because Romano was aware that the information form would be relied
upon by Gutterman.
In the second issue, the supreme court said the party seeking to recover under a theory of negligent misrepresentation must slow it justifiably relied
on the information the accountant communication.
For purposes of the reasonable cause exception, taxpayers should be able to satisfy the substantiation requirement by identifying the parties involved and setting forth the pricing method used (including the comparables relied
upon), in addition to providing the information now required on the Form 5471 or 5472.
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representations, statements or findings of the taxpayer relied
on by the practitioner.
In January, Los Angeles Superior Court Judge David Yaffe tossed the environmental assessment of the transfer to CLWA because it relied
on the inadequate study of the Monterey Agreement.
A California court of appeals ruled that a third party that allegedly relied
on an auditor's opinion cannot claim it is a third-party beneficiary of the auditor's engagement unless the third party is specifically named in the engagement letter.
upon the carefully drafted work-out agreement to support Roseview's claim that although it did not secure a deficiency judgment after the sale of the debtor's property, it relied
upon the work-out agreement with the Pfisters under which Parcels 2 and 3 would be sold if Roseview was not fully compensated upon the ultimate sale of Parcel 1.
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