New Terminal Stevedoring, Inc. v. M/V BELNOR

How courts have described this case

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

• equitably allocating corporate funds obtained by the IRS through an involuntary payment to reduce the corporation’s trust fund liabilities, and hence, the liability of the responsible person, because that person had “actively aided the maximization of the IRS’s tax collection”

Source: CourtListener parenthetical corpus (CC0).