Burton's Heirs v. Burton

How courts have described this case

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

• finding that reckless conduct is sufficient to justify a penalty for a willful violation of Section 5314 pursuant to 31 U.S.C. § 5321(a)(5) and collecting cases
• gathering authority in support of the court’s “conclu[sion] that the Government may prove the element of willfulness in [the context of a civil FBAR penalty] with evidence that [the defendant] acted recklessly”
• “[E]very court that has answered the question . . . has held that the preponderance of 20 the evidence standard governs suits by the government to recover civil FBAR penalties.”

Source: CourtListener parenthetical corpus (CC0).