Ricardo Ortiz, Nuria Almeida and Frank Padron v. PNC Bank, National Association

How courts have described this case

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

• the 19 fourth Beard factor requires “analysis of the entire time frame relevant to the taxpayer’s actions.”
• \[W]e have no qualms in adopting this interpretation of 'honest and reasonable' [based upon] case law which in turn adopted the Beard test to determine whether a filing constitutes a 'return.' \

Source: CourtListener parenthetical corpus (CC0).