Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee

How courts have described this case

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

• upholding the trial court’s finding of “responsible person” based on the plaintiffs position as the president, member of the board, and major shareholder, even though the plaintiff had no knowledge of the tax default
• \[L]iability as a responsible person attaches each time salaries are paid during the course of a quarter.\
• “When a taxpayer submits a voluntary payment, she may designate to which liability the money should be applied.”
• responsible person argued that he did not act willfully because he \deferred payments to the IRS in an attempt to resuscitate * * * [the corporation] and thereby maximize the chances that the taxes would be repaid in full over time\

Source: CourtListener parenthetical corpus (CC0).