green
Positive treatment
Quoted verbatim 2×
8.2 score
“despite its denomination as a 'penalty' assessment, the statutory liability imposed by section 6672 is essentially civil in nature”
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971
1998
2026
Top citers, strongest first. 42 distinct citers.
discussed
Cited as authority (quoted)
Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United States
he corporate and individual liabilities under section 6672 are separate and distinct.
discussed
Cited as authority (quoted)
United States v. McCombs-Ellison
despite its denomination as a 'penalty' assessment, the statutory liability imposed by section 6672 is essentially civil in nature
cited
Cited "see"
Commonwealth v. Campbell
See United States v. Dalli, 424 F.2d 45, 48 (2d Cir.), cert. denied, 400 U.S. 821 (1970).
cited
Cited "see"
Luce v. Luce
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 .
cited
Cited "see"
Mortenson v. United States
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
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"
ca10 1993
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
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.
discussed
Cited "see"
Kahn v. Kohlberg
See id. at 880-881 n. 5. 88 Similarly, in a civil rights class action based upon installment contracts offered on different terms on the basis of race, one court said that, as in the antitrust context, "the relationship [between the sellers and purchasers] constituted a prolonged and continuing invasion of the rights of the purchasers." Baker v. F & F Invest., 420 F.2d 1191, 1200 (7th Cir.1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 42 , 27 L.Ed.2d 49 (1970).
cited
Cited "see"
In Re Looking Glass, Ltd.
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).
cited
Cited "see"
Derson Group, Ltd. v. Right Management Consultants, Inc.
See Baker v. F & F Investment, 420 F.2d 1191, 1199 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 (1970).
cited
Cited "see"
Ray Lewis v. Local Union No. 100 of the Laborers' International Union of North America, Afl- CIO
See Baker v. F & F Investment, 420 F.2d 1191, 1198 (7th Cir.), cert. denied, 400 U.S. 821 , *1379 91 S.Ct. 42 , 27 L.Ed.2d 49 (1970).
discussed
Cited "see"
United States v. Rayson Sports, Inc.
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).
discussed
Cited "see"
Mathews v. Twin City Construction Co.
(2×)
See, State v. Scott, 84 S.D. 511 , 173 N.W.2d 287 (1969) cert. den. 400 U.S. 821 , 91 S.Ct. 39 , 27 L.Ed.2d 49 (1970); See also, Raebel v. Fishers Grove Golf Course, Inc., 88 S.D. 20 , 214 N.W.2d 785 (1974).
cited
Cited "see"
Beishline v. United States (In Re Beishline)
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"
Hanhauser v. United States
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 .
discussed
Cited "see"
Rebecca I. De Witt v. United States
(2×)
See Baker v. F & F Investment, 7 Cir. 1970, 420 F.2d 1191, 1199 , Cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 ; Lukenas v. Bryce's Mountain Resort, 4 Cir. 1976, 538 F.2d 594, 597 .
discussed
Cited "see"
Chevalier v. Baird Savings Ass'n
It is obvious that in order for those plaintiffs whose settlements 38 occurred before August 12, 1971 to recover, they will have to establish that the statute was tolled because of fraudulent concealment. 39 Before a plaintiff may rely on fraudulent concealment, he or she must show that “there has been no negligence or laches on the part of the plaintiff in coming to the knowledge of the fraud.” Bailey v. Glover, 21 Wall. 342 , 88 U.S. 342 , 22 L.Ed. 636 (1875); see Baker v. F & F Investment, 420 F.2d 1191, 1199 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 (1970).
cited
Cited "see"
Harold E. Harrington v. United States
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
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
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"
Gale Hearold Johnson v. John A. Dailey
(2×)
See Baker v. F & F Investment, 420 F.2d 1191, 1197-1198 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 42 , 27 L.Ed.2d 49 (1970); Wakat v. Harlib, 253 F.2d 59, 62-64 (7th Cir. 1958); Lazard v. Boeing Co., 322 F. Supp. 343, 345-346 (E.D.La.1971).
discussed
Cited "see"
Robert J. Braden v. United States v. John F. Bonistall, Third-Party
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
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
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."
Robinson v. Commonwealth
See, e.g., United States v. Dalli, 424 F.2d 45, 48 (2d Cir.), cert. denied, 400 U.S. 821 (1970) (“Although a defendant has a right to be present at a suppression hearing where testimony is to be taken . . . this right is not absolute and may be relinquished by acts or statements of the defendant which constitute a voluntary waiver” [citations omitted]); People v. Stubbs, 25 Ill.
cited
Cited "see, e.g."
United States v. Landau
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
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
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…
discussed
Cited "see, e.g."
Jones v. Citibank, Federal Savings Bank
Scheerer v. Rose State College, 950 F.2d 661, 664 (10th Cir.1991), cert. denied, — U.S. -, 112 S.Ct. 2995 , 120 L.Ed.2d 872 (1992); Mitchell v. Sung, 816 F.Supp. 597, 601 (N.D.Cal.1993); see also, Village of Bellwood v. Dwivedi, 895 F.2d 1521, 1528 (7th Cir.1990) (stating that by combining the Supreme Court’s holding in Wilson v. Garcia, 471 U.S. 261, 276-80 , 105 S.Ct. 1938, 1947-49 , 85 L.Ed.2d 254 (1985) with the Seventh Circuit’s holding in Baker v. F & F Investment, 420 F.2d 1191, 1198 (7th Cir.1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 (1970), one should conclu…
cited
Cited "see, e.g."
Abel v. United States (In Re Abel)
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
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."
Kness v. Grimm
See also Baker v. F & F Investment, 420 F.2d 1191, 1198 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 (1970) (section 1982 action controlled by same statute of limitations as sections 1983 and 1985).
discussed
Cited "see, e.g."
United States Ex Rel. Internal Revenue Service v. Stanmock, Inc. (In Re Stanmock, Inc.)
(2×)
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
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).
cited
Cited "see, e.g."
Harris v. WGN Continental Broadcasting Co.
See also Baker v. F & F Investment, 420 F.2d 1191, 1199 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 (1970).
discussed
Cited "see, e.g."
David Schon, Peter Schon, and Cadwallader & Johnson, Inc., Plaintiffs v. United States
(2×)
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
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."
Singletary v. United States
See also United States v. Dalli, 424 F.2d 45, 48 (2d Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 39 , 27 L.Ed.2d 49 (1970).
cited
Cited "see, e.g."
Pearl Spence, Individually and as Administratrix of the Estate of Jerome W. Spence, Deceased v. Henry D. Staras
See also Baker v. F & F Investment, 420 F.2d 1191 , 1196 n. 7 (7th Cir. 1970), cert. denied, 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 .
cited
Cited "see, e.g."
City of Detroit v. Grinnell Corporation, Manhattan-Ward, Incorporated v. Grinnell Corporation, 1225 Vine Street Building, Inc. v. Grinnell Corporation
See also Baker v. F. & F. Investment Company, 420 F.2d 1191 (7th Cir.), cert. denied, 400 U.S. 821 , 91 S.Ct. 42 , 27 L.Ed.2d 49 (1970).
discussed
Cited "see, e.g."
Holmes v. Silver Cross Hospital of Joliet, Illinois
See also, Contract Buyers League v. F. & F. Investment, 300 F. Supp. 210 (N.D.Ill.1969), aff’d sub nom, Baker v. F. & F. Investment, 420 F.2d 1191 (7th Cir. 1970), cert. denied 400 U.S. 821 , 91 S.Ct. 40 , 27 L.Ed.2d 49 (1970).
Monday
v.
United States
v.
United States
No. 194.
Supreme Court of the United States.
Oct 12, 1970.
Cited by 4 opinions | Published
Citer courts: Seventh Circuit (1) · W.D. New York (1)
C. A. 7th Cir. Certiorari denied.