Explore 3 court opinions on Burden Of Proof In Tax Refund Cases. AI-powered plain English summaries, key holdings, and legal analysis.
3 recent cases analyzed in this topic area.
Court Denies Franchise Tax Refund Claim for Untimely Filing
In Re EOG Resources, Inc. v. the State of Texas, decided by Texas Court of Appeals on April 15, 2026, resulted in a defendant win outcome. The dispute centered on whether EOG Resources, Inc. was entit...
Willful failure to remit trust fund taxes means knowing they are due, not intending to defraud.
King v. United States, decided by Federal Circuit on August 18, 2025, resulted in a defendant win outcome. The case concerns the interpretation of "willful" under 26 U.S.C. § 6672, which imposes perso...
Second Circuit Affirms IRS Tax Refund Denial Due to Insufficient Evidence
New Jersey v. Bessent; Village of Scarsdale v. IRS, decided by Second Circuit on August 13, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the district court's dismissal of a c...