Gutherie 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.

• concluding that because tax assessments are presumed correct and the taxpayer had not demonstrated that the company’s prior satisfaction of the tax liability rendered the tax assessment inaccurate or erroneous the United States had to prevail
• “Because the IRS is entitled to only one satisfaction of the trust fund tax liability, once it has obtained that satisfaction from the employer, it must abate all assessments against responsible individuals under section 6672.”
• “Because the IRS is entitled to only one satisfaction of the trust fund tax liability, once it has obtained that satisfaction from the employer, it must abate all assessments against responsible individuals under section 6672.”

Source: CourtListener parenthetical corpus (CC0).