Estate of Thomas v. Commissioner

How courts have described this case

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

• rejecting the Bureau’s attempt to recharacterize an award of equitable restitution under 12 U.S.C. § 5565 as legal restitution
• extending Liu to a restitution award granted in favor of the CFPB
• agreeing with the district court that the Bureau was required to prove recklessness with respect to the illegality of the conduct at issue, “since the conduct at issue here is not obviously wrongful, dangerous, or illegal on its face” (citation omitted)
• “Liu purports to set forth a rule applicable to all categories of equitable relief.”

Source: CourtListener parenthetical corpus (CC0).