green
Positive treatment
Quoted verbatim 2×
5.6 score
“to assure collection when a corporate employer does not pay its employment taxes, section 6672(a) imposes personal liability on persons responsible for seeing that the taxes were paid____”
Treatment trajectory · 1991 → 2026 · click a year to view as-of
1991
2008
2026
Top citers, strongest first. 11 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Dallin v. United States
to assure collection when a corporate employer does not pay its employment taxes, section 6672(a) imposes personal liability on persons responsible for seeing that the taxes were paid____
discussed
Cited as authority (quoted)
Brickwood Contractors, Inc. v. United States
indeed, the supreme court has recognized that the definition of 'prevailing party' does not differ from rule-to-rule or statute-to-statute.
cited
Cited "see"
Gutz v. United States
See Schultz v. United States, 918 F.2d 164, 166 (Fed.Cir.1990), cert. denied, 500 U.S. 906 , 111 S.Ct. 1686 , 114 L.Ed.2d 80 (1991).
cited
Cited "see"
Massie v. United States
See Schultz v. United States, 918 F.2d 164, 166 (Fed.Cir.1990), cert. denied, 500 U.S. 906 , 111 S.Ct. 1686 , 114 L.Ed.2d 80 (1991).
cited
Cited "see"
Sithon Maritime Co. v. Holiday Mansion
See Rajala v. Allied Corp., 919 F.2d 610, 626 (10th Cir.1990), cert. denied, 500 U.S. 905 , 111 S.Ct. 1685 , 114 L.Ed.2d 80 (1991); Sipes v. Crum, 204 Kan. 591 , 464 P.2d 1, 6 (1970).
discussed
Cited "see"
Williams v. Dresser Industries, Inc.
See Rajala v. Allied Corp., 919 F.2d 610, 623 (10th Cir. 1990), cert. denied, 500 U.S. 905 , 111 S.Ct. 1685 , 114 L.Ed.2d 80 (1991); Domed Stadium Hotel, Inc. v. Holiday Inns, Inc., 732 F.2d 480, 485 (5th Cir.1984); Bright v. Land O’Lakes, Inc., 844 F.2d 436, 440 (7th Cir.1988).
cited
Cited "see"
Davsko v. Golden Harvest Products, Inc.
See Rajala v. Allied Corp., 919 F.2d 610, 626 (10th Cir.1990), cert. denied, 500 U.S. 905 , 111 S.Ct. 1685 , 114 L.Ed.2d 80 (1991); Sipes v. Crum, 204 Kan. 591 , 464 P.2d 1, 6 (1970).
discussed
Cited "see"
Rodger M. Arst v. Stifel, Nicolaus & Company, Inc., and Odis E. Shoaf, Jr.
(2×)
See Rajala v. Allied Corp., 919 F.2d 610, 614 (10th Cir. 1990) (citing Denison State Bank v. Madeira, 230 Kan. 684 , 640 P.2d 1235, 1241 (1982)), cert. denied, 500 U.S. 905 , 111 S.Ct. 1685 , 114 L.Ed.2d 80 (1991).
cited
Cited "see"
Arst v. Stifel Nicolaus & Co., Inc.
See Rajala v. Allied Corp., 919 F.2d 610, 613-14 (10th Cir.1990), cert. denied, 500 U.S. 905 , 111 S.Ct. 1685 , 114 L.Ed.2d 80 (1991).
cited
Cited "see"
A. Hirsh, Inc. v. The United States, and Paint Applicators Trade Action Coalition
See Schultz v. United States, 918 F.2d 164, 166-67 (Fed.Cir.1990), cert. denied, — U.S.-, 111 S.Ct. 1686 , 114 L.Ed.2d 80 (1991).
discussed
Cited "see, e.g."
Jenkins v. United States
See Gens v. United States, 222 Ct.Cl. 407 , 615 F.2d 1335, 1339 (1980), cert. denied, 459 U.S. 906 , 103 S.Ct. 209 , 74 L.Ed.2d 167 (1982) ("once the government has obtained a single satisfaction, it must abate all 100-percent penalty assessments which have arisen from the payroll tax liability”); see also Schultz v. United States, 918 F.2d 164, 167 (Fed.Cir.1990), cert. denied, 500 U.S. 906 , 111 S.Ct. 1686 , 114 L.Ed.2d 80 (1991); Kelly v. Lethert, 362 F.2d 629, 635 (8th Cir.1966);. .
Retrieving the full opinion text from the archive…
Rajala, Trustee in Bankruptcy for General Poly Corp.
v.
Allied Corp
v.
Allied Corp
No. 90-1429.
Supreme Court of the United States.
Apr 29, 1991.
Cited by 2 opinions | Published
Citer courts: Federal Circuit (1) · Federal Claims (1)
C. A. 10th Cir. Certiorari denied.