Deane Hill Country Club, Inc. v. Shultz, 400 U.S. 820 (1970). · Go Syfert
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Deane Hill Country Club, Inc. v. Shultz, 400 U.S. 820 (1970). Cases Citing This Book View Copy Cite
“a fair and impartial trial is guaranteed to every defendant, and fundamentally means a trial before an impartial judge and by an impartial jury.”
200 citation events (6 in the last 25 years) across 71 distinct courts.
Strongest positive: Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United States (ca7, 1994-03-01)
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971 1998 2026
Top citers, strongest first. 32 distinct citers. How cited ↗
discussed Cited as authority (quoted) Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United States
7th Cir. · 1994 · quote attribution · 1 verbatim quote · confidence low
he corporate and individual liabilities under section 6672 are separate and distinct.
discussed Cited as authority (quoted) United States v. McCombs-Ellison
W.D.N.Y. · 1993 · signal: see · quote attribution · 1 verbatim quote · confidence high
despite its denomination as a 'penalty' assessment, the statutory liability imposed by section 6672 is essentially civil in nature
discussed Cited as authority (quoted) Johnson v. Scully
E.D.N.Y · 1983 · quote attribution · 1 verbatim quote · confidence low
a fair and impartial trial is guaranteed to every defendant, and fundamentally means a trial before an impartial judge and by an impartial jury.
cited Cited "see" Luce v. Luce
S.D. Ohio · 2000 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1216 (7th Cir.), cert denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970). 2 .
discussed Cited "see" William Bracy v. Richard B. Gramley, Roger Collins v. George C. Welborn (2×)
7th Cir. · 1996 · signal: see · confidence high
See United States v. Guglielmini, 384 F.2d 602, 605 (2d Cir.1967) (“Few claims are more difficult to resolve than the claim that the trial judge, presiding over a jury trial, has thrown his weight in favor of one side to such an extent that it cannot be said that the trial has been a fair one.”), cert. denied, 400 U.S. 820 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
discussed Cited "see" United States v. Joseph Omotunde Filani
2d Cir. · 1996 · signal: see · confidence high
See United States v. Guglielmini 384 F.2d 602, 605 (2d Cir.1967) (“There are few pages of this defendant’s testimony ... which are free of some question by the court, and there are numerous instances where the court took over the cross-examination from the prosecutor for extended periods.”), cert. denied, 400 U.S. 820 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
cited Cited "see" Mortenson v. United States
N.D. Ill. · 1995 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1217-18 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
discussed Cited "see" Thomas v. United States
7th Cir. · 1994 · signal: see · confidence high
See id. (noting that “responsibility under section 6672 en compasses all those connected closely enough with the business to prevent the default from occurring.”)- Indicia of a responsible person include possessing eheckwriting authority (and the converse authority to refuse to write checks), id., and holding a corporate office, see Monday v. United States, 421 F.2d 1210, 1214-15 (7th Cir.1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970) (noting that holding corporate office does not per se impose a duty, but that an officer may have such a duty even if he is not the d…
cited Cited "see" Ronald P. Muck, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee v. Duane Kiskadden, Counter-Defendant
10th Cir. · 1993 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1218 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970); Bowlen v. United States, 90-2 U.S.T.C.
cited Cited "see" Muck v. United States
10th Cir. · 1993 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1218 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970); Bowlen v. United States, 90-2 U.S.T.C.
cited Cited "see" In Re Looking Glass, Ltd.
Bankr. N.D. Ill. · 1990 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1218 (7th Cir.1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
discussed Cited "see" United States v. Rayson Sports, Inc.
N.D. Ill. · 1984 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1218 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970); Bernardi v. United States, 74-1 U.S.T.C., ¶ 82,212 (N.D.Ill.1973), aff'd, 507 F.2d 682 (7th Cir.1974), ce rt. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 693 (1975).
cited Cited "see" Beishline v. United States (In Re Beishline)
Bankr. W.D.N.Y. · 1982 · signal: see · confidence high
See, Monday v. United States, 421 F.2d 1210, 1216 (7th Cir.1970), ce rt. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
cited Cited "see" Commonwealth v. Watson
Pa. Super. Ct. · 1980 · signal: see · confidence high
See, United States v. Clark, 425 F.2d 827 (3d Cir. 1970), cert. den. 400 *240 U.S. 820, 91 S.Ct. 38 , 27 L.Ed.2d 48 ; Commonwealth v. Cromartie, supra.” Id., 226 Pa.Super. at 498 , 313 A.2d at 329 .
cited Cited "see" Hanhauser v. United States
M.D. Penn. · 1979 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1216 (7th Cir. 1970), cert. denied 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 .
cited Cited "see" Harold E. Harrington v. United States
1st Cir. · 1974 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970); Hewitt v. United States, 377 F.2d 921 (5th Cir. 1967).
discussed Cited "see" Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-Party
2d Cir. · 1974 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1216 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970). *510 In this case the government at no time indicated that the overpayment would be applied to the withholding tax liability.
cited Cited "see" United States v. Simon Gorden
7th Cir. · 1974 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1215 (7th Cir. 1970), certiorari denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed. 2d 48 .
discussed Cited "see" Robert J. Braden v. United States v. John F. Bonistall, Third-Party
3rd Cir. · 1971 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210, 1214 (7th Cir. 1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970). *344 The next conflict in the testimony was over whether the Appellant knew of the deficiencies and intentionally failed to pay them.
discussed Cited "see" Lewis C. McCarty Jr. v. The United States
Ct. Cl. · 1971 · signal: see · confidence high
See Monday v. United States, 421 F.2d 1210 (C.A.7, 1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970); Newsome v. United States, 431 F.2d 742 (C.A.5, 1970); Spivak v. United States, 370 F.2d 612 (C.A.2), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967); Kelly v. Lethert, 362 F.2d 629 (C.A.8, 1966); Singer v. District Director of Internal Revenue, 354 F.2d 992 (C.A.2, 1966); Cash v. Campbell, 346 F.2d 670 (C.A.5, 1965).
discussed Cited "see, e.g." Jenkins v. United States
Fed. Cl. · 2011 · signal: see also · confidence low
On the other hand, “it is not necessary that there be present an intent to defraud or to deprive the United States of the taxes due, nor need bad motives or wicked design be proved in order to constitute willfulness.” White, 372 F.2d at 521 ; see also Monday v. United States, 421 F.2d 1210, 1216 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970) (the individual’s bad purpose or evil motive in failing to collect and pay the taxes “properly play no part in the civil definition of willfulness.”); Godfrey, 748 F.2d at 1577 ; Ghandour, 36 Fed.Cl. at 62 .
discussed Cited "see, e.g." United States v. Gary L. Dolan
8th Cir. · 1997 · signal: see, e.g. · confidence low
See, e.g., United States v. Guglielmini, 425 F.2d 439, 443 (2d Cir.) (finding that waivers of discharge have same effect as denials of discharge although not specifically provided for in section 3284), cert. denied, 400 U.S. 820 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970); Rudin v. United States, 254 F.2d 45, 47 (6th Cir.) (finding that statute of limitations under section 3284 begins to run on the last day on which debtor could apply for a discharge), cert. denied, 357 U.S. 930 , 78 S.Ct. 1374 , 2 L.Ed.2d 1371 (1958); United States v. Zisblatt Furniture Co., 78 F.Supp. 9, 12-13 (S.D.N.Y.1948) (findi…
cited Cited "see, e.g." United States v. Landau
S.D.N.Y. · 1997 · signal: see, e.g. · confidence low
See, e.g., Monday v. United States (7th Cir.1970) 421 F.2d 1210, 1216 , cert. denied (1970) 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 ); Rem, 38 F.3d at 643 .
discussed Cited "see, e.g." Arnett v. United States
D. Kan. · 1996 · signal: see also · confidence low
Second, a responsible person can also act willfully if she “acts with a reckless disregard of a known or obvious risk that trust funds may not be remitted to the government.” Mazo v. United States, 591 F.2d 1151 , 1154 *1471 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979); Denbo v. United States, 988 F.2d 1029, 1033 (10th Cir.1993) (same); see also Thomsen v. United States, 887 F.2d 12, 17 (1st Cir. 1989) (recognizing that “in the civil context ‘willful conduct ... may ... indicate a reckless disregard for obvious or known risks’ ” (quoting Monday v. Un…
discussed Cited "see, e.g." Finley v. United States
10th Cir. · 1996 · signal: see also · confidence low
Second, a responsible person can also act willfully if she “acts with a reckless disregard of a known or obvious risk that trust funds may not be remitted to the government.” Mazo v. United States, 591 F.2d 1151, 1154 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979); Denbo v. United States, 988 F.2d 1029, 1033 (10th Cir.1993) (same); see also Thomsen v. United States, 887 F.2d 12, 17 (1st Cir.1989) (recognizing that “in the civil context ‘willful conduct ... may ... indicate a reckless disregard for obvious or known risks’” (quoting Monday v. United Stat…
cited Cited "see, e.g." Abel v. United States (In Re Abel)
Bankr. E.D. Pa. · 1994 · signal: see also · confidence low
See also Monday v. United States, 421 F.2d 1210, 1216 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970) (explicitly rejecting the reasonable cause exception).
cited Cited "see, e.g." United States v. Marlow P. Running
7th Cir. · 1993 · signal: see also · confidence low
See also Monday v. United States, 421 F.2d 1210, 1214 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
discussed Cited "see, e.g." United States Ex Rel. Internal Revenue Service v. Stanmock, Inc. (In Re Stanmock, Inc.) (2×)
9th Cir. BAP · 1989 · signal: see also · confidence low
DuCharmes & Co. v. State of Michigan (In re DuCharmes & Co.), 852 F.2d 194, 196 (6th Cir.1988) (per curiam) (payments under Chapter 11 reorganization plan); United States v. Technical Knockout Graphics, Inc. (In re Technical Knockout Graphics, Inc.), 833 F.2d 797, 802-03 (9th Cir.1987) (payments made by a debtor in possession under Chapter 11 prior to confirmation of a plan); In re Ribs-R-Us, Inc., 828 F.2d 199, 204 (3d Cir.1987) (payments under Chapter 11 reorganization plan); see also Monday v. United States, 421 F.2d 1210, 1218 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.…
discussed Cited "see, e.g." Robert W. Sawyer v. United States
7th Cir. · 1987 · signal: see also · confidence low
See also, Monday v. United States, 421 F.2d 1210, 1214 (7th Cir.1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (“Liability attaches to those with power and responsibility within the corporate structure for seeing that taxes withheld from various sources are remitted to the Government.”) (citations omitted).
discussed Cited "see, e.g." David Schon, Peter Schon, and Cadwallader & Johnson, Inc., Plaintiffs v. United States (2×)
7th Cir. · 1985 · signal: see also · confidence low
Sec. 6672 (West 1984); see also Monday v. United States, 421 F.2d 1210, 1213-15 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970).
discussed Cited "see, e.g." Hutchinson v. United States
N.D. Ohio · 1982 · signal: see also · confidence low
See also Monday v. United States, 421 F.2d 1210 (7th Cir.), cert. den. 400 U.S. 821 , 91 S.Ct. 38 , 27 L.Ed.2d 48 (1970), on remand, 342 F.Supp. 1271 (D.Wis.1972); Spivak v. United States, 370 F.2d 612 (2nd Cir.1967), cert. den. 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1968).
cited Cited "see, e.g." Merkle C. Altom v. United States
7th Cir. · 1972 · signal: see also · confidence low
See also United States v. Hood, 422 F.2d 737, 741-742 (7th Cir.), cert, denied, 400 U.S. 820 , 91 S.Ct. 38 , 27 L.
Retrieving the full opinion text from the archive…
Deane Hill Country Club, Inc.
v.
Shultz, Secretary of Labor
No. 185.
Supreme Court of the United States.
Oct 12, 1970.
400 U.S. 820
Published
3 passages pin-cited by 3 cases
Pinpoint authority: bottom 76%
Citer courts: Seventh Circuit (1) · E.D. New York (1) · W.D. New York (1)

C. A. 6th Cir. Certiorari denied.