Eighth Circuit· 3/11/1993

Barton v. United States

Citations

988 F.2d 58
1993 WL 64703

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

counseling against reliance on officer’s corporate status and “mechanical functions” if it is beyond dispute that the officer lacks taxpaying authority
corporate officers who lack taxpaying authority may not be held liable under section 6672 based solely on their title, corporate status, and mechanical functions
“A person’s technical authority to sign checks and duty to prepare tax returns are not enough to make the person responsible under the statute”
“A person’s technical authority to sign checks and duty to prepare tax returns are not enough to make the person responsible under the statute.”
corporate officers who lack tax-paying authority may not be held liable under section 6672 based solely on their title, corporate status, and mechanical functions
\[T]he Government could not reasonably rely on [limited management and supervisory powers and restricted signature authority] in the face of uncontradicted evidence that [taxpayer] had no authority over tax matters.\

Source: CourtListener parenthetical corpus (CC0).

Judges: Beam, Fagg, Hansen

Read full opinion on CourtListener

Cited by

27 cases in this archive cite this case; the 20 most cited are listed.

Cites

5 cases in this archive are cited by this case.

Other cases named Barton v. United States

33 other CourtListener records share this case name.

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