green
Positive treatment
2.4 score
Treatment trajectory · 1991 → 2026 · click a year to view as-of
1991
2008
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited "see"
Marshall v. City of Atlanta (In re Air Terminal Enterprises, Inc.)
See United States v. Johns, 742 F.Supp. 196, 201-06, 216-17 (E.D.Pa.1990), aff'd in part and rev’d in part without op., 941 F.2d 1204 (3d Cir.1991), and aff'd without op., 972 F.2d 1333 (3d Cir.1991).
discussed
Cited "see"
Marshall v. City of Atlanta
See United States v. Johns, 742 F.Supp. 196, 201-06, 216-17 (E.D.Pa.1990), aff'd in part and rev'd in part without op., 941 F.2d 1204 (3d Cir.1991), and aff'd without op., 972 F.2d 1333 (3d Cir.1991).
cited
Cited "see"
United States v. Patrick Hanlin, Courtly Jay Muller, Patrick Hanlin
See United States v. Hanlin, 941 F.2d 1204 (3d Cir.1991).
discussed
Cited "see, e.g."
Roberts Metal Fabrication, Inc. v. United States (In Re Roberts Metal Fabrication, Inc.)
See also Universal Concrete Products, Corp., v. United States, 90-2 U.S.T.C. para. 50,440, at 85,401, 1990 WL 106584 (E.D.Pa.1990), aff'd 941 F.2d 1204 (3rd Cir.1991) (“a corporation’s failure to implement internal checks and controls over the employee responsible for tax obligations demonstrates a lack of ordinary business care and prudence, and as such, negates a claim that late filings, deposits, and payments are due to reasonable cause”) (citations omitted).
Retrieving the full opinion text from the archive…
United States
v.
Mainier (Vincent), Levine (Sheldon A.), Gerasole (David P.)
v.
Mainier (Vincent), Levine (Sheldon A.), Gerasole (David P.)
91-3113.
Court of Appeals for the Third Circuit.
Jul 15, 1991.
Published
U.S.
v.
Mainier (Vincent), Levine (Sheldon A.), Gerasole (David P.)
NO. 91-3113
United States Court of Appeals,
Third Circuit.
JUL 15, 1991
Appeal From: W.D.Pa.,
Bloch, J.
1
AFFIRMED.