Charles Deng Acupuncture, P.C. v. Unitrin Auto & Home Ins. Co.

How courts have described this case

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

• holding “that willfulness in the context of [31 U.S.C.] § 5321(a)(5)(C) includes recklessness”
• relying on Safeco and holding “that willfulness in the context of § 5321(a)(5)(C) includes recklessness”
• determining 13 that willfulness in the context of § 5321(a)(5)(C) includes recklessness
• a tax payer who signs a return is charged with constructive knowledge of its contents

Source: CourtListener parenthetical corpus (CC0).