Bernard v. Internal Revenue Service (In Re Bernard)

How courts have described this case

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

• Debtor was too close to his father not to know that there were unpaid trust fund taxes and Debtor was involved in too many aspects of the business not to know
• factors considered by the Fifth Circuit on a case by case basis to determine responsible person include: (1) holding an office or owning stock in a corporation; (2) managing the day-to-day operations of the business; (3

Source: CourtListener parenthetical corpus (CC0).