Clear And Convincing Evidence Standard For Fraud

34 Florida cases classified under this topic · sorted by citation count · browse and sort

• Archer v. Commissioner OF Internal Revenue
  227 F.2d 270· 5th Cir.· 1955-11-25 ·cited 55×
  The Tax Court's findings regarding income understatement and fraud were not clearly erroneous and are therefore affirmed.
• Powell v. Granquist
  252 F.2d 56· 9th Cir.· 1958-01-13 ·cited 52×
  The court held that a taxpayer's willful defiance and failure to file returns, coupled with substantial income and lack of cooperation, can constitute fraud with intent to evade taxes, even without affirmative acts of concealment.
• Mensik v. Commissioner OF Internal Revenue
  328 F.2d 147· 7th Cir.· 1964-02-10 ·cited 32×
  The court held that the Tax Court's findings of fact and law were supported by substantial evidence and not clearly erroneous, affirming the assessed tax deficiencies and fraud penalty.
• Condor Merritt v. Commissioner OF Internal Revenue
  301 F.2d 484· 5th Cir.· 1962-04-13 ·cited 32×
  The court held that the Tax Court's findings regarding income tax deficiencies and fraud penalties were supported by substantial evidence and not clearly erroneous.
• Valetti v. Commissioner OF Internal Revenue
  260 F.2d 185· 3d Cir.· 1958-10-17 ·cited 26×
  The court held that while the Tax Court's determination of tax deficiencies was supported by adequate evidence, the finding of fraud was not sufficiently proven by clear and convincing evidence.
• Gatling v. Commissioner OF Internal Revenue
  286 F.2d 139· 4th Cir.· 1961-01-06 ·cited 24×
  The court affirmed the Tax Court's decision, finding sufficient evidence to support deficiencies, fraud penalties, and the determination that the taxpayer failed to file a return for 1946.
• Cefalu v. Commissioner OF Internal Revenue
  276 F.2d 122· 5th Cir.· 1960-02-29 ·cited 24×
  The court affirmed the Tax Court's decision, upholding income tax deficiencies and fraud penalties against the taxpayers.
• Lusk v. Commissioner OF Internal Revenue
  250 F.2d 591· 7th Cir.· 1957-11-14 ·cited 18×
• S. S. and Khyria Kashat v. Commissioner OF Internal Revenue
  229 F.2d 282· 6th Cir.· 1956-01-18 ·cited 18×
  The court held that while the Tax Court's determination of deficiencies was not clearly erroneous, the fraud penalties were not supported by clear and convincing evidence and were therefore reversed. Deficiencies for certain years were barred by the statute of limitations.
• Kreps v. Commissioner OF Internal Revenue
  351 F.2d 1· 2d Cir.· 1965-09-21 ·cited 17×
  The court held that the Commissioner's assessment of transferee liability was timely and that the Tax Court correctly determined the transferor's insolvency based on its balance sheets adjusted for tax deficiencies.
• Vandenberg v. Dairy Equip. Co.
  740 F.2d 1560· Fed. Cir.· 1984-07-27 ·cited 16×
  The court held that Claims 1 and 3 of the patent are invalid for obviousness, but Claim 2 is not invalid as it was not at issue below. The denial of attorney's fees was affirmed.
• United States v. Walton
  909 F.2d 915· 6th Cir.· 1990-07-31 ·cited 14×
  The court held that while the IRS's net worth calculation for Walton's airplane was erroneous by failing to account for liabilities, other challenges to the tax assessments were properly rejected. The court affirmed the judgment but remanded for modification regarding the airplan
• Merit Ins. Co. v. Colao
  603 F.2d 654· 7th Cir.· 1979-08-07 ·cited 14×
  The court held that the trial court erred in directing a verdict for the defendants on the fraud claim and in dismissing the negligence claim, as the plaintiff presented sufficient evidence for a prima facie case on fraud and the negligence claim did not require privity.
• Bond v. Bond
  232 F.2d 822· 4th Cir.· 1956-04-09 ·cited 14×
  The court held that the Tax Court's determinations of income tax deficiencies based on the net worth method and the finding of fraud with intent to evade tax were not clearly erroneous and affirmed the decisions.
• In re Love v. A. S. Menick in Bankruptcy for the Estate of Edward F. Love
  341 F.2d 680· 9th Cir.· 1965-02-01 ·cited 12×
  The court held that the bankrupt was entitled to a $1,000 exemption for a savings and loan deposit, and that the lower courts erred in denying this exemption and in allowing a partial exemption for life insurance proceeds.
• Bradford v. Commissioner OF Internal Revenue
  796 F.2d 303· 9th Cir.· 1986-08-06 ·cited 11×
  The court held that the Tax Court correctly upheld the deficiency assessment and the finding of fraud, as the taxpayer failed to provide adequate substantiation for claimed deductions and engaged in conduct indicative of intentional wrongdoing to avoid taxes.
• Lockwood v. Christakos
  181 F.2d 805· D.C. Cir.· 1950-04-10 ·cited 11×
  The court held that the trial court erred in considering only the final advertisement as the inducement for the purchase, failing to consider earlier advertisements and the business's prior performance, which was necessary to determine if fraud occurred.
• Camien v. Commissioner OF Internal Revenue
  420 F.2d 283· 8th Cir.· 1970-01-16 ·cited 10×
  The court affirmed the Tax Court's decisions, finding that the appellants failed to preserve their appeal for the 1951 tax year and that the Tax Court's findings regarding income understatements and fraud for 1952-1955 were supported by substantial evidence.
• Transitron Elec. Corp. v. Hughes Aircraft Co.
  649 F.2d 871· 1st Cir.· 1981-04-15 ·cited 9×
  A patent licensee cannot recover royalties paid prior to invalidation of the patent unless they prove they were induced to accept the license through the licensor's fraud in the licensing transaction itself.
• Est. of Josephine Mazzoni v. Commissioner OF Internal Revenue. Appeal of Peter Mazzoni
  451 F.2d 197· 3d Cir.· 1971-11-29 ·cited 8×
  The court held that the Tax Court's use of the net worth method to reconstruct income and its findings of fraud were not clearly erroneous and were supported by sufficient evidence.
• Pilot Life Ins. Co. v. Pulliam Motor Co.
  229 F.2d 912· 4th Cir.· 1956-02-15 ·cited 8×
  The court held that the insurer failed to prove fraud and was deemed to have waived its right to rescind the policy due to its own knowledge and that of its medical examiner.
• Maroosis v. Smyth
  187 F.2d 228· 9th Cir.· 1951-02-09 ·cited 8×
  The court held that the taxpayer failed to meet his burden of proof to show the tax assessment was incorrect, and the trial court's finding of fraud was supported by the evidence.
• Grubb v. Commissioner OF Internal Revenue
  315 F.2d 753· 6th Cir.· 1963-04-09 ·cited 6×
  The Tax Court erred in holding that the petitioner bore the burden of proving his cash on hand after the Commissioner's determination of cash on hand was found to be mistaken.
• Meyerson v. Boyce
  97 So. 2d 488· Fla. 3d DCA· 1957-10-15 ·cited 6×
  The court held that the assignees of a mortgage, who took it while in default and with notice of infirmities, could not enforce it when it was procured by fraud, and the trial court's dismissal of the foreclosure action was proper.
• Patton v. Commissioner OF Internal Revenue
  799 F.2d 166· 5th Cir.· 1986-09-05 ·cited 4×
  The court held that the tax court did not err in upholding tax deficiencies and fraud penalties, nor in its findings regarding the deductibility of salary expenses and the receipt of unreported income.
• Sanford S. Zack v. Commissioner OF Internal Revenue
  692 F.2d 28· 6th Cir.· 1982-10-29 ·cited 4×
  The court held that the taxpayer bears the burden of proving error in the Commissioner's deficiency assessment, and the Commissioner bears the burden of proving fraud with clear and convincing evidence.
• Tully v. Foster
  487 F.2d 902· 6th Cir.· 1973-11-29 ·cited 4×
  The court held that the Tax Court's findings of income tax deficiencies and fraud penalties were supported by substantial evidence and not clearly erroneous.
• Mandina v. Comm'r, Internal Revenue Serv.
  758 F.2d 1399· 11th Cir.· 1984-08-08 ·cited 2×
  The court held that the Tax Court's findings regarding the appellant's fraudulent failure to report income and participation in a scheme to misappropriate funds were supported by the evidence, and thus the deficiency assessment was valid.
• Paige v. Sandbulte
  917 F.2d 1108· 8th Cir.· 1990-10-29 ·cited 1×
  The court held that the defendant failed to establish perjury or fraud sufficient to vacate the judgment under Rule 60(b), and thus the district court did not abuse its discretion in denying the motion.
• Reach Air Med. Servs. LLC v. Kaiser Found. Health Plan Inc.
  11th Cir.· 2025-11-19
  The court held that the district court correctly dismissed REACH's complaint because REACH failed to adequately plead fraud or undue means under the Federal Arbitration Act and did not demonstrate that the arbitrator exceeded its authority.
• Braun v. Sager
  Fla. 3d DCA· 2023-07-05
  The trial court's judgment is affirmed because the appellant failed to meet the clear and convincing evidence standard for fraud and raised issues not presented in the trial court.
• Braun v. Sager
  Fla. 3d DCA· 2023-07-05
• Lynnhaven Dolphin Corp. v. E.L.O. Enters., Inc.
  776 F.2d 538· 5th Cir.· 1985-11-15
  The court held that the evidence supported the district court's findings of fraud and entitlement to rescission of the sale due to redhibitory vices, affirming the judgment.
• Fairchild v. Commissioner of Internal Revenue
  462 F.2d 462· 3d Cir.· 1972-05-22
  The court held that money advanced to a taxpayer, used as their own, is income if there was no intention to repay, and the Tax Court's finding on this issue was permissible.
• Springmann v. Gary State Bank
  124 F.2d 678· 7th Cir.· 1941-12-18
  The court held that the trustee in bankruptcy can recover assets fraudulently transferred by the bankrupt, even if all creditors' claims were settled, provided there was evidence of insolvency and intent to defraud.