Opinion ID: 167170
Heading Depth: 2
Heading Rank: 2

Heading: Undisputed and Favorable Facts Allegedly Omitted

Text: 50 As a preliminary matter, the Van Scotens contend that the Tax Court omitted numerous relevant and undisputed facts favorable to them in reaching its negligence determination. We may reverse a Tax Court's factual findings for clear error when it fails to consider relevant, contrary and undisputed evidence that is material. See Sather v. Comm'r, 251 F.3d 1168, 1178 (8th Cir.2001) (reversing Tax Court for declining to consider pertinent facts establishing reasonable cause exception under I.R.C. § 6664(c)). Our review of the T.C. Memo and record reveal that the Tax Court did not disregard any relevant, undisputed and material evidence favorable to the Van Scotens; it just accorded the evidence different weight than the Van Scotens do and drew different conclusions. It was up to the Tax Court, as the trier of fact, to decide what weight to give the undisputed evidence and what inferences to draw in the first instance. See Anderson, 62 F.3d at 1270 n. 8. 51