Court of Claims· 10/20/1976

Bauer v. United States

Citations

211 Ct. Cl. 276
543 F.2d 142
38 A.F.T.R.2d (RIA) 5975
1976 U.S. Ct. Cl. LEXIS 279

How courts have described this case

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

“Mere office holding of and by itself does not render one responsible for the collection and paying over of employee withholding taxes.”
“Mere office holding of and by itself does not render one responsible for the collection and paying over of employee withholding taxes.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Bennett, Cowen, Davis, Spector, Trial

Read full opinion on CourtListener

Cited by

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

Cites

9 cases in this archive are cited by this case.

Other cases named Bauer v. United States

30 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.