Clark Jenson 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.

• in holding that no genuine dispute existed with regard to Jenson's responsibility for the corporation's taxes, the court noted that Jenson had admitted he possessed responsibility in his deposition
• evidence that after learning of tax liability officer voluntarily and consciously chose to pay certain creditors before the IRS is sufficient to establish willfulness as a matter of law
• funds were not encumbered when the secured creditor did not prohibit the taxpayer from paying other debts and only a small portion of the assets were actually paid to the creditor
• after learning of the corporation’s tax liability, Jenson voluntarily and consciously chose to pay certain creditors before settling with the IRS; this was sufficient to establish willfulness as a matter of law

Source: CourtListener parenthetical corpus (CC0).