Anuforo v. Commissioner

How courts have described this case

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

• holding that a plaintiff’s denial of the penalties and amounts he owed to the IRS were self-serving allegations and insufficient to survive summary judgment
• holding a responsible person’s “conduct was willful as a matter of law” because he “continued to make payments to other creditors” despite having “knowledge of his outstanding trust-fund employment tax debts”
• finding no abuse of discretion where party’s affidavit seeking more discovery failed to meet Rule 56(f)’s requirements
• noting, “self-serving allegations and denials are insufficient to create a genuine issue of material fact”
• self-serving allegations and denials are insufficient to create a genuine issue of material fact
• “[S]elfing-serving allegations and denials are insufficient to create a genuine issue of material fact.”

Source: CourtListener parenthetical corpus (CC0).