Igel v. Commissioner of Revenue

How courts have described this case

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

• explaining that when the taxpayer was a corporate officer, the “question is whether he had ‘control of, supervision of, or responsibility for’ the payment of taxes.”
• holding corporate director personally liable for tax debt of defunct corporation
• declining to impose a willfulness requirement onto section 270C.56, because such a requirement was “not suggested, much less required, by the plain language of the statute”

Source: CourtListener parenthetical corpus (CC0).