Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third Party

How courts have described this case

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

• holding taxpayers were responsible because they managed the daily operations of the corporation, owned half of the stock, had check-writing authority, and personally guaranteed the corporation’s debts
• corporate officer's \use of the withholding trust funds for other purposes in the interim made him liable for a Section 6672 penalty if the tax was not in fact paid \ (emphasis added)

Source: CourtListener parenthetical corpus (CC0).