Actually that's also wrong, I usually see this rule applied in other languages:

If the opening bracket is on the same line as content, then so is the closing bracket.

By this rule, we have two options:

  (+
     (EXPT 23 2.4)
     (SIN (\* 44 0.23 22))
     (COS (+ 12 0.43 19.0))
     (TAN (/ 1.4 0.77 3/4))
  )

or

  (+ (EXPT 23 2.4)
     (SIN (\* 44 0.23 22))
     (COS (+ 12 0.43 19.0))
     (TAN (/ 1.4 0.77 3/4)))

The first option has both opening and closing brackets on their own lines, while the second has neither. Note that I consider the function name to be part of the opening bracket since it's distinct from the parameters.

This is consistent with other languages:

  [1, 2, 3]
  f(x, y, z)
  [
    1,
    2,
    3,
  ]
  f(
    x,
    y,
    z
  )

instead of

  [1,
   2,
   3,
  ]
  f(x,
    y,
    z,
   )