Willful Neglect

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

• In re Am. Biomaterials Corp.
  954 F.2d 919· 3d Cir.· 1992-01-23 ·cited 5×
  A corporation is not automatically vicariously liable for statutory tax penalties when its officers embezzle funds from the corporation, as such acts are outside the scope of employment and lack apparent authority.
• Crouse v. United States
  711 F.2d 102· 8th Cir.· 1983-07-07 ·cited 4×
  The court held that reliance on counsel to file an estate tax return, even with assurances, does not constitute reasonable cause for late filing when the duty is personal and nondelegable.
• United States v. Thompson-Hayward Chem. Co.
  446 F.2d 583· 8th Cir.· 1971-08-10 ·cited 4×
  The court held that the jury instructions were improper because they did not clearly indicate that the government must prove the defendant's actions were deliberate or the result of willful neglect.
• Elden R. Craven v. S. Ry. Co.
  412 F.2d 835· 4th Cir.· 1969-07-14 ·cited 4×
  The court held that the issue of the plaintiff's gross contributory negligence was properly submitted to the jury, and the evidence did not compel a directed verdict for the railroad.
• Parkchester Beach Club Corp. v. Commissioner OF Internal Revenue
  335 F.2d 478· 2d Cir.· 1964-08-03 ·cited 4×
  The court held that advance payments for services and facilities, even if not strictly 'dues,' must be recognized as taxable income in the year of receipt by an accrual-basis taxpayer, consistent with Supreme Court precedent.
• Galvin v. Jennings
  289 F.2d 15· 3d Cir.· 1961-04-06 ·cited 4×
  The court held that the plaintiff's contributory negligence does not bar his claim if the defendant was guilty of willful negligence.
• Arata v. Commissioner OF Internal Revenue
  277 F.2d 576· 2d Cir.· 1960-04-27 ·cited 4×
  Losses incurred from exchanging corporate stock to retain employees are not deductible as business losses or transactions for profit if the primary motive was not profit. Failure to file an estimated tax declaration is not excused by a subsequent refund.
• Am. Oil Co. v. Colonial Oil Co.
  130 F.2d 72· 4th Cir.· 1942-08-12 ·cited 4×
  The court held that the evidence did not justify submitting the issue of punitive damages to the jury, as the defendant acted reasonably in investigating its rights before taking possession.
• Ristau v. State
  201 So. 3d 1254· Fla. 2d DCA· 2016-10-26 ·cited 3×
  Anthony Ristau was charged with neglecting his one-year-old son by leaving him in a caregiver's care instead of seeking immediate medical treatment when the child became seriously ill. The Florida Second District Court of Appeal reversed his conviction, holding that the State fai
• Lanier v. State
  264 So. 3d 402· Fla. 1st DCA· 2019-02-28 ·cited 2×
  Justin Lanier appeals his conviction for child neglect of his five-month-old daughter L.L., who suffered multiple skull fractures, brain bleeding, and severe injuries that required emergency surgery. The court affirms the conviction, holding that substantial evidence supports the
• Conklin Bros. OF Santa Rosa, Inc. v. United States
  986 F.2d 315· 9th Cir.· 1993-02-22 ·cited 2×
  A corporation cannot avoid penalties for failure to timely file, pay, and deposit employment taxes by relying on an employee or agent to perform these non-delegable duties, unless the corporation was disabled from complying.
• Victor D. Denenburg and wife v. United States
  920 F.2d 301· 5th Cir.· 1991-01-04 ·cited 2×
  The court held that the taxpayer's reliance on his accountant's advice did not constitute reasonable cause for late filing because the accountant never advised that timely filing was unnecessary as a matter of tax law.
• Chambers v. Ingram
  858 F.2d 351· 7th Cir.· 1988-09-21 ·cited 2×
  The court affirmed the jury verdict for medical malpractice against the psychologist, finding sufficient evidence of negligence and proximate causation, but reversed the directed verdict on the civil rights claim, remanding for further consideration of costs.
• Wilkin v. United States
  809 F.2d 1400· 9th Cir.· 1987-02-09 ·cited 2×
  The court held that the Interest Equalization Tax (IET) was properly computed based on the aggregate purchase price of securities, not just the cash investment. However, summary judgment on penalties for failure to file was improper due to undeveloped factual record regarding rea
• Berglin v. Adams Chevrolet
  458 So. 2d 866· Fla. 4th DCA· 1984-11-14 ·cited 2×
  Allen Berglin, a crime scene investigator, was injured when a garage door fell on him while investigating a burglary at Adams Chevrolet. The court reversed summary judgment for the defendant, holding that disputed factual issues regarding whether Adams Chevrolet breached its duty
• Serv. Bolt & NUT Co. v. Commissioner OF Internal Revenue
  724 F.2d 519· 6th Cir.· 1983-12-29 ·cited 2×
  Income received by profit sharing trusts from limited partnership interests constitutes unrelated business taxable income, and abatement of an assessment does not estop the Commissioner from reassessing taxes.
• United States v. Ritchie
  327 F.2d 732· 5th Cir.· 1964-02-17 ·cited 2×
  An establishment providing a jukebox and a dance floor, even if incidental to the primary business of selling refreshments, constitutes a cabaret subject to federal excise tax.
• William L. Powell Found. v. Commissioner OF Internal Revenue
  222 F.2d 68· 7th Cir.· 1955-04-27 ·cited 2×
  The court held that the taxpayer was organized and operated exclusively for charitable purposes and no part of its net earnings inured to the benefit of any individual, thus entitling it to tax exemption under § 101(6) of the Internal Revenue Code of 1939.
• Evens v. Tex. Pac.-Missouri Pac. Terminal R. R. of New Orleans
  134 F.2d 275· 5th Cir.· 1943-02-17 ·cited 2×
  The court held that the jury's finding of wanton negligence was supported by sufficient evidence, and the trial court erred in granting judgment notwithstanding the verdict.
• Willis v. Commissioner OF Internal Revenue
  736 F.2d 134· 4th Cir.· 1984-06-07 ·cited 1×
  The court held that the taxpayer's loss from failing to exercise an option to purchase capital assets constituted a capital loss, not an ordinary loss, regardless of his initial intentions.
• Lee v. United States
  11th Cir.· 2023-10-24
  The court held that the Supreme Court's bright-line rule in United States v. Boyle, stating that reliance on an agent does not constitute reasonable cause for failure to file a tax return, applies equally to e-filed returns as it does to paper-filed returns.
• JTH Tax, LLC v. Gilbert
  M.D. Fla.· 2022-08-04
  The court adopted the Magistrate Judge's report and recommendation, granting the franchisor's motion for preliminary injunction.
• Fischer v. Fed. Nat'l Mortg. Ass'n
  S.D. Fla.· 2020-02-27
  The court held that the plaintiff's state-law claims are preempted by the Fair Credit Reporting Act (FCRA) and thus dismissed the complaint.
• Fini v. Dish Network L.L.C.
  810 F. Supp. 2d 758· M.D. Fla.· 2013-03-06
  The court held that the actual recipient of a call, who is the regular user and carrier of the phone, has standing under the TCPA, and that wireless customers are considered 'charged' for incoming calls under FCC regulations. The court also found that an individual can be 'allege
• Lehman Bros. Bank, FSB
  Del.· 2007-11-07
  The Delaware Supreme Court affirmed in part and reversed in part the Superior Court's decision. The Court held that Lehman Brothers Bank, FSB was domiciled in Delaware for franchise tax purposes, making Section 1101(a) of the Delaware bank franchise tax statute applicable. Conseq
• In & for New Castle Cnty. Data Mgmt. Internationalé, Inc.
  Del. Super. Ct.· 2007-07-25
  The court held that a tenant may bring a conversion claim alongside a breach of contract claim if the landlord breached an independent duty imposed by law, and that an exculpatory clause in a commercial lease will not shield a landlord from liability for intentional torts. Theref
• Wesley v. United States
  369 F. Supp. 2d 1328· N.D. Fla.· 2005-03-18
  The court held that reliance on an accountant does not constitute reasonable cause for late filing of tax returns, but severe health issues of one spouse may excuse late filing of a joint return if it impairs the other spouse's ability to exercise ordinary business care.
• Henry v. United States
  73 F. Supp. 2d 1303· N.D. Fla.· 1999-08-17
  Reliance on an agent to file a tax return does not constitute reasonable cause for late filing under 26 U.S.C. § 6651(a)(1), and therefore, penalties and interest assessed for late filing are not excused.
• Olsen Assocs., Inc. v. United States
  853 F. Supp. 396· M.D. Fla.· 1993-12-09
  The court adopted the magistrate judge's recommendation, entering judgment for the defendant on penalties related to late filing and officer compensation, but for the plaintiff on penalties related to depreciation expenses.
• McGEE v. Commissioner OF Internal Revenue
  979 F.2d 66· 5th Cir.· 1992-12-15
  The court held that a taxpayer who knew of the source of community income, even if not the exact amount, and was aware of her husband's financial irresponsibility, did not qualify for innocent spouse relief and was liable for additions to tax for negligence and failure to file.
• Petition of Int'l Precious Metals Corp.
  917 F.2d 792· 4th Cir.· 1990-10-24
  The court held that a writ of mandamus is unavailable to compel a district court to transfer a case based on a forum selection clause because the petitioner has an adequate alternative means of relief through appeal after final judgment.
• Donegan v. Beech Bend Raceway Park, Inc.
  894 F.2d 205· 6th Cir.· 1990-01-24
  A release signed by a race participant bars claims for ordinary and gross negligence, but not for willful or wanton negligence; however, the record did not support a claim for willful or wanton negligence.
• Mattel, Inc. v. The United States
  624 F.2d 1076· C.C.P.A.· 1980-06-19
  The court held that Mattel's intentional failure to timely file free-entry documents did not constitute willful negligence, entitling them to late filing under 19 CFR 10.112, and thus the merchandise is classifiable duty-free under Item 807.00 TSUS.
• Elinor W. Manning v. Commissioner OF Internal Revenue
  614 F.2d 815· 1st Cir.· 1980-02-11
  The court affirmed the Tax Court's decision, holding that alimony received by the petitioner was taxable income and that the penalty for failure to file was properly assessed.
• Sorrough v. United States
  295 F.2d 919· Ct. Cl.· 1961-11-01
  The court held that the plaintiff's disability was not incurred in line of duty because it was directly attributable to wanton overindulgence in alcoholic liquors, and therefore, he is not entitled to disability retirement pay.
• Genesee Valley Gas Co. v. Commissioner of Internal Revenue
  180 F.2d 41· D.C. Cir.· 1950-01-30
  The court held that the taxpayer failed to demonstrate reasonable cause for not filing personal holding company tax returns, thus affirming the Tax Court's decision to uphold the statutory penalty.
• United States v. Archer
  174 F.2d 353· 1st Cir.· 1949-05-11
  The court held that the $50,000 settlement payment received by the estate was taxable income for the year it was received, and the penalty for failure to file a return was justified.