green
Positive treatment
Quoted verbatim 1×
5.2 score
“... a person who challenges a section 6672 assessment bears the burden of persuasion to prove lack of control.”
Treatment trajectory · 1987 → 2026 · click a year to view as-of
1987
2006
2026
Top citers, strongest first. 14 distinct citers.
discussed
Cited "but see"
Donald P. Taylor v. Internal Revenue Service
Hochstein v. United States, 900 F.2d 543, 547 (2d Cir.1990); Thibodeau v. United States, 828 F.2d 1499, 1503 (11th Cir.1987); cf. Barnett v. I.R.S., 988 F.2d 1449, 1454 (5th Cir.) (court notes that although it has generally treated the determination whether a person is responsible as a question of fact, certain facts demonstrate a person is responsible as a matter of law), cert. denied, — U.S. -, 114 S.Ct. 546 , 126 L.Ed.2d 448 (1993); but see Caterino v. United States, 794 F.2d 1, 3 (1st Cir.1986) (treating district court’s determination that Plaintiff was a responsible person as a factua…
discussed
Cited as authority (quoted)
In Re Bourque
... a person who challenges a section 6672 assessment bears the burden of persuasion to prove lack of control.
cited
Cited as authority (rule)
In the Matter of the Supervised Estate of Violet Whitaker, Stephen Whitaker and Damian Whitaker v. Ferdinand Clervi, Personal Representative
Id. at 907-08.
discussed
Cited "see"
Abel v. United States (In Re Abel)
See United States v. Vespe, 868 F.2d 1328, 1334 (3rd Cir.1989) (citing Caterino v. United States, 794 F.2d 1 (1st Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987) (responsible person who did not learn of the unpaid taxes until after they were incurred and who did not show that the corporation lacked the funds to pay the taxes was liable under § 6672)).
discussed
Cited "see"
Sharp v. United States
See Trainer v. United States, 800 F.2d 1086 , 1090 n. 7 (Fed.Cir.1986) (stating that a Revenue Ruling “is not binding on this court”), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987); see generally Rev.Proc. 78-24, § 3.01 (explaining that revenue rulings "are published for the information and guidance of taxpayers, Service officials, and others concerned”). .
cited
Cited "see"
Wilson v. United States
See Thompson v. Kennickell, 797 F.2d 1015, 1026 (D.C.Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987); Easley v. United States, 719 F.Supp. 145, 148 (W.D.N.Y.1989).
discussed
Cited "see"
Stevens v. Stover
See Erwin v. Westfall, 785 F.2d 1551 (11th Cir.1986), ce rt. granted, 480 U.S. 905 , 107 S.Ct. 1346 , 94 L.Ed.2d 517 (1987). 3 Since the decision of the Court of Appeals, the Supreme Court has clarified its holding in Barr.
cited
Cited "see, e.g."
In Re Aboody
See, e.g., Caterino v. United States, 794 F.2d 1, 5-6 (1st Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987).
discussed
Cited "see, e.g."
Crowd Management Services, Inc. v. United States
See, e.g., Caterino v. United States, 794 F.2d 1, 6 (1st Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987) (court inferred willfulness although there was no evidence of payment to other creditors).
discussed
Cited "see, e.g."
United States v. McCombs-Ellison
See, e.g., Caterino v. United States, 794 F.2d 1, 3 (1st Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987); Teel v. United States, 529 F.2d 903, 905 (9th Cir.1976); Werner v. United States, 374 F.Supp. 558, 560 (D.Conn.1974), aff'd on opinion below, 512 F.2d 1381 (2d Cir.1975).
discussed
Cited "see, e.g."
Arnold Hochstein, Counterclaim v. United States of America, Counterclaim
(2×)
See, e.g., Caterino v. United States, 794 F.2d 1, 3 (1st Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987); Teel v. United States, 529 F.2d 903, 905 (9th Cir.1976); Werner v. United States, 374 F.Supp. 558, 560 (D.Conn.1974), aff'd on opinion below, 512 F.2d 1381 (2d Cir.1975).
discussed
Cited "see, e.g."
Vukasin v. D.A. Davidson & Co.
See also Passage v. Prudential-Bache Securities, Inc. (1986), 223 Mont. 60, 69 , 727 P.2d 1298, 1303 , cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987), (“Issues which go to the formation of the contract as a whole may properly be decided by an arbitrator”).
discussed
Cited "see, e.g."
Edgar B. Thomsen, Jr. v. United States
See also Caterino v. United States, 794 F.2d 1, 5-6 (1st Cir.1986), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987); Roth v. United States, 779 F.2d 1567, 1571 (11th Cir.1986); 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).
discussed
Cited "see, e.g."
United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil Vespe
Garsky v. United States, 600 F.2d 86, 91 (7th Cir.1979); Mazo v. United States, 591 F.2d 1151, 1157 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979); see also Caterino v. United States, 794 F.2d 1, 6 (1st Cir.1986) (responsible person who did not learn of unpaid taxes until after they were incurred and who did not show that corporation lacked funds to pay them was liable), cert. denied, 480 U.S. 905 , 107 S.Ct. 1347 , 94 L.Ed.2d 518 (1987). 7 *1335 Willfulness also encompasses the payment of other creditors with reckless disregard for whether taxes have been paid.
Westfall
v.
Erwin et ux.
v.
Erwin et ux.
No. 86-714.
Supreme Court of the United States.
Mar 2, 1987.
Cited by 1 opinion | Published
Citer courts: D. Massachusetts (1)
C. A. 11th Cir. Certiorari granted.