Estate of Young v. Department of Revenue

How courts have described this case

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

• finding that the trial court’s earlier order was a final order, despite the court entering a memorandum of judgment three weeks later
• though corporation had system for paying taxes, responsible officer should have known of grave risk that taxes were not being paid where he knew business was in serious financial difficulty and bills were going unpaid
• the finding that the taxpayer failed to rebut the prima facie case of wilful nonpayment was not clearly erroneous, notwithstanding the fact that the taxpayers had a system for paying the taxes and a policy of paying the taxes before they paid wages and their vendors
• the finding that the taxpayer failed to rebut the prima facie case of wilful nonpayment was not clearly erroneous, notwithstanding the fact that the taxpayers had a system for paying the taxes and a policy of paying the taxes before they paid wages and their vendors

Source: CourtListener parenthetical corpus (CC0).