Calvin F. Elmore v. United States

How courts have described this case

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

• fifty per cent shareholder and vice president, with signature authority and the authority to sell assets, was responsible person to the extent of unencumbered funds after he took control, had knowledge of taxes due and failed to pay them
• fifty per cent shareholder and vice president, with signature authority and the authority to sell assets, was responsible person to the extent of unencumbered funds after he took control, had knowledge of taxes due and failed to pay them

Source: CourtListener parenthetical corpus (CC0).