Willful Neglect

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

• Rupp v. Bryant
  417 So. 2d 658· Fla.· 1982-07-15 ·cited 179×
  Glenn Bryant sued his school and two educators after suffering permanent paralysis from a hazing injury during an unsupervised school club activity. The Florida Supreme Court held that the 1980 amendments to the sovereign immunity statute unconstitutionally eliminated pre-existin
• Hatfried, Inc. v. Commissioner of Internal Revenue
  162 F.2d 628· 3d Cir.· 1947-06-11 ·cited 64×
  The court held that while reliance on an accountant's advice can constitute reasonable cause, the Tax Court must first make a factual finding on whether such reliance occurred.
• Acker v. Commissioner OF Internal Revenue
  258 F.2d 568· 6th Cir.· 1958-06-18 ·cited 62×
  A Treasury Regulation cannot impose a double penalty for tax omissions when the statute itself does not clearly provide for it, even if the regulation's language mirrors committee reports.
• Complaint of TUG Ocean Prince, Inc. v. United States
  584 F.2d 1151· 2d Cir.· 1978-08-07 ·cited 57×
  The court held that the owner of the tug and barge (Red Star) was not entitled to limit its liability because the casualty occurred due to negligence and unseaworthiness within the privity and knowledge of Red Star's management.
• Waller H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal Revenue
  255 F.2d 833· 3d Cir.· 1958-05-21 ·cited 56×
  The court held that real estate sold by taxpayers was held primarily for sale to customers in the ordinary course of business, and thus gains were ordinary income, not capital gains. Penalties for failure to file estimated tax were also upheld.
• Haywood Lumber & Mining Co. v. Commissioner of Internal Revenue
  178 F.2d 769· 2d Cir.· 1950-01-04 ·cited 56×
  The court held that a taxpayer exercises reasonable cause when relying in good faith on a competent tax expert to prepare returns, even if the expert makes an error.
• Logan Lumber Co. v. Commissioner OF Internal Revenue
  365 F.2d 846· 5th Cir.· 1966-08-15 ·cited 49×
  The court held that the Tax Court's findings regarding excessive salaries, rental deductions, and late filing penalties were not clearly erroneous, but remanded for reconsideration of legal and auditing expenses in light of a new Supreme Court decision.
• Smith v. Bagwell
  19 Fla. 117· Fla.· 1882-06-01 ·cited 42×
  Smith appealed a $300 jury verdict against him in an assault and battery case, arguing the trial court erred in its jury instructions and in refusing to instruct that punitive damages cannot be recovered for torts that are also criminal offenses. The Florida Supreme Court affirme
• Ferrando v. United States
  245 F.2d 582· 9th Cir.· 1957-06-07 ·cited 34×
  The court held that the taxpayers failed to establish reasonable cause for the late filing of their federal estate tax returns, and therefore the penalties assessed were proper.
• Plunkett v. Commissioner of Internal Revenue
  118 F.2d 644· 1st Cir.· 1941-04-02 ·cited 34×
  The court held that the $70,000 distributed to the beneficiary as income, ordered by a state court due to a trustee's breach of trust, is taxable income to the beneficiary. The court also affirmed the 25% delinquency penalty for failing to file a properly signed and verified tax
• Parker v. Commissioner OF Internal Revenue
  365 F.2d 792· 8th Cir.· 1966-09-09 ·cited 32×
  The court held that the Foundation for Divine Meditation (F.D.M.) was not entitled to tax-exempt status because it had a substantial non-religious purpose, and that legal expenses incurred by F.D.M. to defend its founder, Dr. Parker, were not taxable income to him.
• Miller v. Commissioner OF Internal Revenue
  237 F.2d 830· 5th Cir.· 1956-11-02 ·cited 29×
  A tax return signed by the taxpayer's wife at his direction, with the accountant's tacit approval, is sufficient to commence the running of the statute of limitations and prevent a negligence penalty. The Tax Court erred in denying the taxpayer's motion to amend his petition to p
• Commissioner OF Internal Revenue v. Freeman P. Walker and Bernice Walker
  326 F.2d 261· 9th Cir.· 1964-01-06 ·cited 26×
  Income received by an American Indian as compensation for services as an elected tribal treasurer is taxable, even if derived from tribal funds, absent a specific statutory exemption. However, a delay in filing a tax return may be excused by reasonable cause.
• Murl Clark v. Commissioner OF Internal Revenue
  253 F.2d 745· 3d Cir.· 1958-03-13 ·cited 26×
  The court held that the Commissioner could properly resort to the net worth method, but remanded for redetermination of certain figures and disallowed the fraud penalty for 1947.
• In re the Complaint of Oswego Barge Corp. v. Oswego Barge Corp.
  664 F.2d 327· 2d Cir.· 1981-10-20 ·cited 24×
  The FWPCA preempts non-FWPCA maritime claims for cleanup costs of U.S. waters, but not claims for reimbursement of foreign cleanup costs.
• United States v. Kroll
  547 F.2d 393· 7th Cir.· 1977-01-12 ·cited 24×
  An executor's reliance on an attorney to file an estate tax return is not reasonable cause for late filing when the executor is aware the return is overdue.
• Coates v. Commissioner OF Internal Revenue
  234 F.2d 459· 8th Cir.· 1956-06-19 ·cited 24×
  The court held that a taxpayer's complete reliance on an accountant to file tax documents, despite a history of timely filings and substantial income, does not constitute reasonable cause for failing to file a declaration of estimated tax.
• Steuart Transp. Co. v. Allied Towing Corp.
  596 F.2d 609· 4th Cir.· 1979-04-10 ·cited 22×
  The court held that the Federal Water Pollution Control Act provides the exclusive remedy for federal oil spill removal costs, and that state statutes are not preempted by the federal act. It also affirmed that the tug was not liable and that Steuart could not offset its containm
• The DOW Chem. Co. v. The Barge UM-23B
  424 F.2d 307· 5th Cir.· 1970-04-13 ·cited 22×
  The court held that the tug operator was negligent in mooring a barge, and the wharfinger was liable for damages from a second breakaway incident and for indemnifying barge owners for their defense costs.
• Econ. Sav. & Loan Co. v. Commissioner of Internal Revenue
  158 F.2d 472· 6th Cir.· 1946-12-05 ·cited 22×
  The court held that the petitioner was liable for the tax deficiency but not for the penalty for failure to file an excess profits tax return, as they had reasonable cause for their belief that it was not required.
• United States v. M/V BIG SAM
  681 F.2d 432· 5th Cir.· 1982-07-30 ·cited 21×
  The court held that the owner and bareboat charterer of a negligent, non-discharging vessel are jointly and severally liable under § 1321(g) for oil spill cleanup costs, and that an in rem remedy against the vessel and a maritime tort claim are not preempted by the Act.
• United States v. Dixie Carriers, Inc.
  627 F.2d 736· 5th Cir.· 1980-10-10 ·cited 20×
  The Federal Water Pollution Control Act (FWPCA) provides the exclusive legal remedy for the government to recover oil spill cleanup costs, precluding recovery under other statutes or common law theories.
• The Est. of Grace E. Lang v. Commissioner OF Internal Revenue
  613 F.2d 770· 9th Cir.· 1980-02-19 ·cited 20×
  The court held that family loans on which the statute of limitations had run were gifts subject to gift tax, but reversed the penalty assessment for failure to file gift tax returns, and affirmed the deductibility of state gift taxes from the gross estate.
• Burton Swartz Land Corp. v. Commissioner of Internal Revenue
  198 F.2d 558· 5th Cir.· 1952-07-24 ·cited 20×
  The court held that reliance on a competent accountant's erroneous advice constitutes reasonable cause for failure to file a tax return, thus negating willful neglect for penalties. However, a $15,000 payment was correctly applied to the oldest accrued interest, not the most rece
• Herald A. O'Neill and G. Evelyn O'Neill v. Commissioner OF Internal Revenue
  271 F.2d 44· 9th Cir.· 1959-10-13 ·cited 18×
  The court held that the taxpayer could not deduct losses from his corporation as business losses because the corporation was a separate taxable entity and the taxpayer was not in the business of financing businesses. The court also affirmed the Tax Court's finding that the taxpay
• Commissioner of Internal Revenue v. Am. Ass'n of Eng'rs Emp., Inc.
  204 F.2d 19· 7th Cir.· 1953-05-11 ·cited 18×
  The court held that the taxpayer's good faith reliance on competent tax counsel's advice constituted reasonable cause for failing to file tax returns, thus precluding penalties.
• P. Dougherty Co. v. Commissioner of Internal Revenue
  159 F.2d 269· 4th Cir.· 1946-12-23 ·cited 18×
  The court held that expenditures to replace a barge's stern constituted a capital expense, not a deductible repair, and that the taxpayer's failure to file an excess profits tax return was not due to reasonable cause.
• Calvin v. Commissioner OF Internal Revenue
  753 F.2d 35· 6th Cir.· 1985-01-15 ·cited 16×
  The court held that the Tax Court correctly determined that beneficial ownership of the complex passed to the partnership on October 28, 1975, and that the Walters' late filing was due to willful neglect, not reasonable cause.
• Olshausen v. Commissioner OF Internal Revenue
  273 F.2d 23· 9th Cir.· 1959-12-10 ·cited 16×
  The court held that penalties under I.R.C. § 294(d)(2) are not cumulative with penalties for failure to file, and that the deficiency notice procedure is applicable to such penalties, with no constitutional right to a jury trial in this civil tax matter.
• Jones v. Commissioner OF Internal Revenue
  259 F.2d 300· 5th Cir.· 1958-09-22 ·cited 16×
  The court held that the Tax Court's finding of fraud was clearly erroneous because the taxpayer's deliberate failure to file tax returns, without more, did not constitute actual and intentional wrongdoing with specific intent to evade tax.
• Belser v. Commissioner of Internal Revenue
  174 F.2d 386· 4th Cir.· 1949-05-02 ·cited 16×
  The court held that the taxpayer could not deduct stock losses or bad debts in 1932 because they were sustained and ascertained to be worthless in prior years, and affirmed the penalty for failure to file a timely return due to lack of reasonable cause.
• United States v. Warner
  855 F.2d 372· 7th Cir.· 1988-08-10 ·cited 14×
  The court held that the taxpayer waived his right to challenge the sufficiency of the evidence and the refusal of a jury instruction by failing to properly preserve these issues in the district court.
• Boyle v. United States
  710 F.2d 1251· 7th Cir.· 1983-06-24 ·cited 14×
  Reliance on competent counsel can constitute reasonable cause for late filing of an estate tax return if the taxpayer is unfamiliar with tax law, fully discloses relevant facts, and exercises ordinary business care and prudence.
• Merian Rohrabaugh v. United States
  611 F.2d 211· 7th Cir.· 1979-12-18 ·cited 14×
  The court held that reliance on an attorney is not a reasonable excuse for the late filing of an estate tax return, and the penalty was correctly assessed.
• Est. of Anthony Geraci v. Commissioner OF Internal Revenue
  502 F.2d 1148· 6th Cir.· 1974-09-05 ·cited 14×
  The court held that the executrix's reliance on her attorney, the attorney's illness, and a mistaken belief about the filing deadline did not constitute reasonable cause for the late filing of the federal estate tax return.
• Mayflower Inv. Co. v. Commissioner OF Internal Revenue
  239 F.2d 624· 5th Cir.· 1956-12-26 ·cited 14×
  The court held that the $12,300 payment was correctly characterized as interest and that the taxpayer's failure to file a personal holding company return was due to willful neglect, not reasonable cause, thus justifying the negligence penalty.
• United States v. DAE RIM Fishery Co., Ltd.
  794 F.2d 1392· 9th Cir.· 1986-07-18 ·cited 12×
  Cost recovery actions under the Federal Water Pollution Control Act are governed by the six-year statute of limitations for government contract claims, not the three-year statute for tort claims. The suit was timely filed.
• Griffin v. Joan M. Griffin for the Prop. of Thomas Lanier Griffin
  463 So. 2d 569· Fla. 1st DCA· 1985-02-18 ·cited 12×
  This appeal concerns whether trustees of a testamentary trust properly made monthly payments to non-income beneficiaries during their college attendance and whether the trial court properly ordered payments to the minor income beneficiary when that issue was not raised in the ple
• Sanderling, Inc. v. Commissioner OF Internal Revenue
  571 F.2d 174· 3d Cir.· 1978-02-21 ·cited 12×
  The court held that while the Tax Court correctly determined a deficiency, the penalty for late filing should not be imposed because the taxpayer reasonably relied on their C.P.A. and the IRS itself was confused about the correct filing deadline.
• United States v. Okla. City Retailers Ass'n
  331 F.2d 328· 10th Cir.· 1964-05-06 ·cited 12×
  The court held that the Association's primary activity of providing credit information services to individual members did not qualify it as a tax-exempt business league under I.R.C. § 501(c)(6).
• United States v. M/V BIG SAM
  693 F.2d 451· 5th Cir.· 1982-12-13 ·cited 11×
  The court held that unambiguous statutory language must be applied as written, even if it appears inconsistent, and that subsection (h) preserves maritime tort remedies against negligent third parties who cause pollution discharges.
• Smith v. United States
  702 F.2d 741· 8th Cir.· 1983-03-29 ·cited 10×
  Reliance on an attorney's mistaken advice regarding the due date does not constitute reasonable cause for late filing of an estate tax return under 26 U.S.C. § 6651(a)(1).
• Fleming v. United States
  648 F.2d 1122· 7th Cir.· 1981-05-18 ·cited 10×
  The court agrees with the majority opinion, emphasizing that the government is entitled to the statutory penalty for late filing.
• In re Educ. Fund OF the Elec. Indus. v. United States
  426 F.2d 1053· 2d Cir.· 1970-05-08 ·cited 10×
  The court held that the $140 payments were wages subject to withholding tax, the Educational Fund was liable as an 'employer' for withholding, and the penalty for failure to file was properly assessed due to lack of reasonable cause.
• Roberts v. Commissioner OF Internal Revenue
  860 F.2d 1235· 5th Cir.· 1988-11-14 ·cited 8×
  The court held that the Tax Court did not err in finding the taxpayer knew or should have known of her husband's real estate kickback and that she did not have reasonable cause for failing to timely file her 1975 tax return.
• Rimer v. Rockwell Int'l Corp.
  641 F.2d 450· 6th Cir.· 1981-02-19 ·cited 8×
  The court held that the district court erred in finding the pilot contributorily negligent as a matter of law and in excluding evidence of prior accidents. The court also found sufficient evidence to raise a jury question on willful negligence.
• Est. of Henry P. Lammerts v. Commissioner OF Internal Revenue
  456 F.2d 681· 2d Cir.· 1972-03-15 ·cited 8×
  The court held that the penalty for late filing of the estate's fiduciary income tax return was properly imposed because the executors' failure to file was not due to reasonable cause. The court also remanded for a determination of tax due under Section 303 based on a stipulation
• Martin v. The Greyhound Corp.
  227 F.2d 501· 6th Cir.· 1955-12-02 ·cited 8×
  A pass issued pursuant to a union contract, even if designated as free under the Hepburn Act, is not a gratuity and does not exempt the carrier from liability for gross negligence.
• Jackson v. Commissioner OF Internal Revenue
  864 F.2d 1521· 10th Cir.· 1989-01-10 ·cited 6×
  The court held that taxpayers' expenditures were preopening expenses, not deductible business expenses, and that reliance on an accountant's advice that no tax was due did not constitute reasonable cause for failure to file timely returns.
• State of Fla. ex rel. THE Fla. BAR v. Hathaway
  145 So. 2d 483· Fla.· 1962-10-12 ·cited 6×
  The Florida Supreme Court reviewed disciplinary charges against attorney John M. Hathaway for misappropriating client and estate funds. The Court suspended Hathaway from practice for two years rather than disbarring him, adopting a suspension standard that continued indefinitely