patterson and smith v. lemelson

How courts have described this case

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

• ruling that adverse funds are encumbered only when certain legal obligations, consequences, such as losing one’s job, “simply are no excuse such as statutes, regulations, and ordinances, impede the for failing to collect and pay” trust fund taxes
• rejecting argument that controller was not willful because his superior provided him only with enough funds to pay net wages
• determining plaintiff’s check-signing authority, coupled with his role as the person requesting funds on behalf of the company, amounted to sufficient control to be considered a responsible person
• “[T]he district court incorrectly focused on [taxpayer’s] control over [the company’s] operations generally, rather than his control over the finances of the corporation.”
• “A person willfully fails to pay withholding taxes under section 6672 when he pays other creditors with knowledge that withholding taxes are due”
• controller responsible for employer’s financial affairs, including tax compliance, was a responsible person despite lack of final authority as to which creditors were to be paid

Source: CourtListener parenthetical corpus (CC0).