In Re Summers

How courts have described this case

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

• Debtor, as the person seeking to avoid the penalty, bears the burden of proving by a preponderance of the evidence that he was not a “responsible”, person or that his failure to pay the taxes was not “willful” (citations omitted)

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• In Re Premo
  E.D. Michigan· 1990-07-03· cited 49×
• In Re Brady
  D. Nevada· 1990-01-19· cited 10×
• Terrell v. United States (In Re Terrell)
  N.D. Alabama· 1986-06-23· cited 5×
• Geise v. United States Internal Revenue Service (In re Geise)
  N.D. Ohio· 1992-12-16