Successfully accumulating and keeping up-to-date clear and convincing evidence
likely entails significant documentation responsibilities and a potentially increased discovery burden if litigation were to ensue.
Clear and convincing evidence
represents an "intermediate
35) Although Congress had amended Section 282, because it had not specifically enacted a standard of proof contrary to RCA's and the Federal Circuit's interpretation that challengers must prove invalidity by clear and convincing evidence
, the Court refused to infer that Congress had implicitly created a variable standard of proof for invalidity defenses.
Recent decisions have significantly altered the test for when agency action requires proof by clear and convincing evidence
Justice Stevens then surveyed modern practice, noting that only four states require a defendant to prove his incompetence by clear and convincing evidence
Intangible expenses/costs (including intangibles-related interest expense) are not required to be added back if: (1) the related recipient is in a foreign income tax treaty country; (2) the taxpayer shows by clear and convincing evidence
that the addback is unreasonable; (3) The division agrees in writing to an alternative apportionment method; or (4) the taxpayer shows by a preponderance of the evidence that the related party paid the same amount to an unrelated third party ha the same year and the underlying transaction did not have a principal purpose of avoiding New Jersey tax.
In some cases, higher standards of proof are required, such as the necessity that plaintiffs prove all material allegations by clear and convincing evidence
If a designated organization or a disqualified person properly reports an economic benefit as required, the organization will have provided clear and convincing evidence
that it intended to provide an economic benefit as compensation for services when paid.