3 canonical passages across 2 cases, quoted by 14 opinions in total. These passages cluster together because the same opinions keep quoting them side by side — they state parts of one doctrine. The anchor passage is from James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third Party.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third Party Anchor | green | “the substance of the circumstances must be such that the officer exercises and uses his authority over financial affairs or general management, or is under a duty to do so, before that officer can be deemed to be a responsible person.” | 7 |
| 2 | Henry Thomas Turpin v. United States | green | “knowledge of nonpayment or reckless disregard of whether the payments were being made.” | 5 |
| 3 | James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third Party | green | “person has the statutorily imposed duty to make the tax payments” | 2 |
A red or yellow flag on a member means the underlying case has negative treatment — for those, check the case page before relying on the passage.