In re Cities Service Co.

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 Government established a prima facie case in support of the tax liability…when it introduced into evidence the certified copies of the certificates of assessment” in a case involving liability under 26 U.S.C. § 6672
• \Their individual liability under the statute is separate and distinct from that of the corporations\.
• “The Government established a prima facie case in support of the tax liability charged in the complaints when it introduced into evidence the certified copies of the certificates of assessment.”

Source: CourtListener parenthetical corpus (CC0).