Legal Opinion

Peter Knappe v. United States

Court of Appeals for the Ninth Circuit

Decided April 4, 2013No. 10-56904PublishedCited by 10 opinions

1Opinion of the Court

OPINION

PAEZ, Circuit Judge:

When can you trust your accountant’s advice about when your taxes are due? That is the question we face today. Appellant Peter Knappe, acting as the executor of an estate, asked his accountant to apply for an extension of the deadline to file the estate-tax return from the Internal Revenue Service (“IRS”). The accountant told Knappe that the deadline had been extended one year, when in fact 'it had been extended only six months. Acting on the bad advice, Knappe filed the tax return several months late, and the IRS assessed significant penalties against the estate.…

2Cases cited13 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
  3. United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
  4. Baccei v. United StatesCourt of Appeals for the Ninth Circuit · 2011
  5. John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981

8 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Estate of Liftin v. United StatesCourt of Appeals for the Federal Circuit · 2014
  2. Kipperman v. Internal Revenue Service, U.S.A. (In Re 800Ideas.com, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2013
  3. Estate of Hake v. United StatesDistrict Court, M.D. Pennsylvania · 2017
  4. West v. KoskinenDistrict Court, E.D. Virginia · 2015
  5. Andrews v. United StatesUnited States Court of Federal Claims · 2021

5 more not listed; retrieve them via the Exa API.

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