Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-Appellant

How courts have described this case

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

• noting that the United States Claims Court had allowed the case to proceed after each plaintiff paid “the amount in excess of income and FICA taxes with- held from one employee”
• noting that the United States Claims Court had allowed the case to proceed after each plaintiff paid $150.00 to the IKS, “the amount in excess of income and FICA taxes withheld from one employee”
• listing check-signing authority, day-to-day fiscal management, ability to pay creditors, control over voting stock, inter alia, as indicia of authority
• defining responsibility in terms of a person's \power to compel or prohibit the allocation of corporate funds.\
• \The mechanical duties of signing checks and preparing tax returns are ... not determinative of liability under Sec. 6672.\
• failure to investigate when in possession of knowledge that taxes were unpaid is willful failure to pay

Source: CourtListener parenthetical corpus (CC0).