Abaunza Santiago v. Integrand Assurance Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “If there is any evidence of fraud, it is a mere scintilla, and wholly insufficient to impose the fraud penalty on this taxpayer.”
• \fraud” is \intentional wrongdoing on the part of a taxpayer motivated by a specific purpose to evade a tax known or believed to be owing”
• “[A]gents asked [the taxpayer] whether he had any stocks or bonds and he replied he had none” despite having received dividends and interest from stocks and bonds and having made multiple sales of securities.
• using this standard in analyzing the civil fraud penalty
• discussed more fully infra Discussion part II

Source: CourtListener parenthetical corpus (CC0).