Logal 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.

• explaining that a movant for judgment as a matter of law must “specify…the law and the facts on which the moving party is entitled to the judgment.”
• first citing Newsome, 431 F.2d at 747 n.11; and then citing Frazier v. United States, 304 F.2d 528, 530 (5th Cir. 1962)
• “ ‘[Although we have recognized conceptually that a reasonable cause may militate against a finding of willfulness, no taxpayer has yet carried that pail up the hill.’ ” (internal citation omitted)
• “No [reasonable cause] defense may be asserted by a responsible person who knew that the withholding taxes were due, but who made a conscious decision to use corporate funds to pay creditors other than the government.”
• “A responsible person acts willfully if he knows the taxes are due but uses corporate funds to pay other creditors, or if he recklessly disregards the risk that the taxes may not be remitted to the government.” (internal citations omitted)
• there was “more than enough evidence to support” finding of willfulness regarding unpaid taxes for the fourth quarter of 1993 and the first two quarters of 1994 where responsible person (1) discovered the failure to pay employment taxes in December 1993 or January 1994; (2

Source: CourtListener parenthetical corpus (CC0).