Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee

How courts have described this case

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

• holding that estoppel does not apply unless the aggrieved party demonstrates affirmative misconduct
• concluding that a president and sole shareholder, who was also an authorized signatory on the corporation’s checking account, was a “responsible person” even though he had fully delegated all financial duties to another employee
• concluding that a president and sole shareholder, who was also an authorized signatory on the corporation’s checking account, was a responsible person even though he had fully delegated all financial duties to another employee
• rejecting plaintiffs argument that a multi-quarter assessment cannot be assigned to a single time period
• considering reasonable accommodation claim against county over its denial of an ASL 2 interpreter and auxiliary aids to individual deaf pretrial detainee
• describing the “government’s entitlement to interest by section 6601(e)(2)(A) of the Tax Code”

Source: CourtListener parenthetical corpus (CC0).