willfulness

24 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-6781 Saud A. Alessa v. United States Ninth Circuit 2025-03-17 Denied Response WaivedIFP civil-tax-code criminal-liability due-process evidence-preclusion tax-law willfulness Whether the district court can preclude a defendant from presenting evidence about the complexity in the civil tax code to defend against the governme…
23A1066 Cox Communications, Incorporated, et al. v. Sony Music Entertainment, et al. Fourth Circuit 2024-05-30 Presumed Complete contributory-infringement copyright-infringement internet-service-provider knowledge-standard secondary-liability willfulness Whether a provider of online services can be subject to contributory-infringement liability by providing general internet services with mere knowledge…
23-7480 Sanjay Kumar v. United States Fourth Circuit 2024-05-14 Denied Response WaivedIFP cheek-v-united-states criminal-defense criminal-procedure due-process good-faith-belief jury-instructions subjective-intent tax tax-crime willfulness WHETHER JURY INSTRUCTIONS BY THE DISTRICT COURT, ON ONE OF THE ESSENTIAL ELEMENTS OF THE TAX CONVICTION, I.E., WILLFULNESS, BE IMPROPER, IF THEY DISRE…
23-6109 Tou Thao v. United States Eighth Circuit 2023-11-27 Denied Response WaivedIFP 18-usc-242 civil-rights constitutional-rights criminal-procedure deprivation-of-rights due-process fair-trial prosecutorial-misconduct specific-intent willfulness The Petitioner was convicted of two counts of deprivation of rights under color of law resulting in bodily injury and death in connection with the dea…
22-1132 Derek Sine v. Kathryn Kosmides New York 2023-05-22 Denied Response WaivedRelisted (2) 14th-amendment appellate-review attorney-fees due-process evidentiary-hearing fourteenth-amendment order-of-protection willfulness 1. Whether the Court of Appeals of the State of New York ("Court of Appeals") erred in denying Petitioner's motion for leave to appeal the decision of…
22-598 Arthur Bedrosian v. United States, et al. Third Circuit 2022-12-29 Denied Amici (1)Response RequestedResponse WaivedRelisted (2) civil-penalty civil-procedure due-process foreign-account foreign-account-reporting irs objective-standard statutory-interpretation subjective-standard tax willful-violation willfulness Whether willfulness under 31 U.S.C. § 5321(a)(5)(C) should be determined according to a subjective, rather than objective, standard that focuses on an…
22-6394 Van Raymond Brollini v. United States Ninth Circuit 2022-12-27 Denied Response WaivedIFP appellate-review conflicting-evidence credibility-of-witnesses evidence-preclusion harmless-error jury-trial sixth-amendment sixth-amendment-jury-trial tax-prosecution willfulness L. In conducting harmless-error review, an appellate court may not resolve conflicting evidence or assess the credibility of witnesses. Neder v. Unite…
21-6211 Cubby Wayne Williams v. United States Ninth Circuit 2021-11-08 Denied Response WaivedIFP brain-injury cognitive-deficits criminal-procedure due-process evidence expert-testimony good-faith mens-rea rule-702 traumatic-brain-injury willfulness Whether, in a case in which the government was required to prove that the defendant was not working from a good faith misunderstanding of the law, the…
21-589 Said Rum v. United States Eleventh Circuit 2021-10-22 Denied Response Waived administrative-law agency-action agency-review arbitrary-and-capricious due-process factfinding-procedures fbar-penalties reporting-requirements standard-of-review willfulness This Court established the standards of review for agency actions in Citizens to Preserve Overton Park v. Volpe, 401 U.S. 402 (1971). Courts are limit…
20-1697 Alice Kimble v. United States Federal Circuit 2021-06-09 Denied Response Waived 8th-amendment eighth-amendment excessive-fine fbar foreign-bank-account-report statutory-interpretation tax-evasion tax-penalty willful-violation willfulness 1. Did the Court err in holding that Alice acted willfully, despite the lack of proof either that she had knowledge of the requirement to file an FBAR…
20-833 William Todd Coontz v. United States Fourth Circuit 2020-12-21 Denied Response Waived criminal-procedure criminal-tax-prosecution expert-testimony expert-witness-exclusion foundation sentencing-guidelines state-of-mind tax-knowledge tax-prosecution willfulness willfulness-standard witness-testimony Was it reversable error for the trial court to exclude the Petitioner's/ Coontz's key witness – the CPA expert – from testifying in a criminal tax pro…
20-706 Stone Creek, Inc. v. Omnia Italian Design, Inc. Ninth Circuit 2020-11-20 Denied circuit-court-precedent circuit-split disgorgement disgorgement-of-profits intellectual-property intentional-misconduct judicial-precedent mishawaka-rubber trademark-infringement unjust-enrichment willfulness Does the Ninth Circuit's refusal to disgorge profits in this case of intentional infringement involving the identical mark on identical products confl…
19-6840 Manuel Antonio Severino v. United States Eleventh Circuit 2019-12-04 Denied Response WaivedIFP circuit-split criminal-law criminal-prosecution legal-duty mens-rea statutory-interpretation tax-fraud willfulness Whether, in a prosecution for aiding and assisting in the preparation or filing of false tax returns under 26 U.S.C. § 7206(2), the government is requ…
19-530 James Kerr Schlosser v. United States Third Circuit 2019-10-22 Denied Response Waived civil-rights constitutional-rights criminal-procedure due-process evidence-denial judicial-misconduct mens-rea reasonableness religious-beliefs restitution right-to-a-complete-defense state-of-mind statutory-authority willfulness 1. Whether the lower courts erred regarding the denied evidence, violating the defendant's constitutional right to a complete defense, if the evidence…
19-139 Delmar Hardy v. United States Ninth Circuit 2019-07-30 Denied cheek-v-united-states criminal-tax good-faith good-faith-reliance jury-instruction jury-instructions professional-reliance reliance-on-accountant specific-intent tax-fraud tax-law tax-professional willfulness 1. Does this Court's decision in Cheek v. United States, 498 U.S. 192 (1991), require a court to apply a subjective standard in determining whether th…
19-132 Lawrence I. Fejokwu v. Commodity Futures Trading Commission Third Circuit 2019-07-26 Denied Response WaivedRelisted (2) administrative-law agency-deference agency-delegation civil-rights due-process regulatory-enforcement regulatory-investigation self-regulatory-organization strict-liability willfulness 1. Willfulness & Good-faith: This Court held in Taggart, that "willfulness " requires "no fair ground of doubt " and in both Safeco and McLaughlin, th…
19-48 B&B Hardware, Inc. v. Hargis Industries, Inc. Eighth Circuit 2019-07-08 Denied bose disgorgement federal-circuit fraud fraud-standard lanham-act lanham-act-fraud patent rule-59-motion standard-of-review therasense trademark trademark-law uspto willfulness Under Section 14(3) of the Lanham Act an allegation of fraud on the U.S. Patent and Trademark Office (USPTO) can arise in multiple contexts. A fraudul…
18-1561 Armament Services International, Inc., et al. v. William P. Barr, Attorney General, et al. Third Circuit 2019-06-21 Denied Response Waived 18-usc-923-f-3 de-novo-proceeding due-process federal-firearms-licensing firearms-licensing gun-control-act standard-of-review statutory-interpretation statutory-review statutory-safeguards third-circuit willful-violation willfulness 1. Whether the Third Circuit applied an improperly deferential standard of review in a de novo federal firearms licensing proceeding under 18 U.S.C. §…
18-1549 Zimmer, Inc., et al. v. Stryker Corporation, et al. Federal Circuit 2019-06-18 Denied enhanced-damages federal-circuit halo-v-pulse objective-recklessness patent-damages patent-law seagate-test subjective-intent willful-infringement willfulness 1. Whether enhanced patent damages can be awarded without regard to whether there was an objectively high risk of infringement based on a finding of n…
18-1233 Romag Fasteners, Inc. v. Fossil Group, Inc., fka Fossil, Inc., et al. Federal Circuit 2019-03-22 Judgment Issued Amici (6)Relisted (2) circuit-split civil-procedure intellectual-property lanham-act profits profits-award remedies statutory-interpretation trademark-infringement willful-infringement willfulness Whether, under section 35 of the Lanham Act, 15 U.S.C. § 1117(a), willful infringement is a prerequisite for an award of an infringer's profits for a …
18-8417 Robert Jackson v. United States Ninth Circuit 2019-03-13 Denied IFP 18-usc-287 circuit-split criminal-law false-claim false-claims false-claims-act good-faith-defense knowledge mens-rea statutory-interpretation willfulness I. In a prosecution for filing a false claim against the United States in violation of 18 U.S.C. § 287, does the mens rea element require a showing of…
18-7816 Jason Brooks v. Phil Weiser, Attorney General of Colorado, et al. Colorado 2019-02-07 Denied IFP constitutional-law criminal-intent criminal-securities-fraud due-process fair-notice mens-rea scienter securities-fraud statutory-interpretation strict-liability willfulness Whether "scienter" is an element of criminal securities fraud and whether its existence is a question of fact that must be proven beyond a reasonable …
18-563 Darren Commander v. United States Third Circuit 2018-10-31 Denied Response Waived 26-usc-6672 circuit-split civil-procedure negligence statutory-interpretation summary-judgment tax-law willfulness Was the Third Circuit's standard for willfulness under 26 U.S.C. § 6672(a) too lax for situations that at best are mere negligence in conflict with th…
18-5607 Friday Ogunyemi James v. United States Third Circuit 2018-08-16 Denied Response WaivedIFP criminal-procedure discretion due-process evidence fair-instruction jury-instructions restitution sentencing sentencing-discretion tax tax-offense theory-of-defense trial-exhibit willfulness 1. Whether the Petitioner was entitled to a fair instruction to support the verdict in his favor on the theory of defense that has the basis in the ev…