Randy Hutchins v. Arkansas Department of Human Services and Minor Child

How courts have described this case

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

• holding that individuals with tax payment obligations are liable “for their ‘conversion’ of the tax funds to private use”
• holding that “responsible person” liability under I.R.C. § 6672, although labeled a penalty, was actually a tax liability that could not be discharged in bankruptcy
• holding principal’s personal liability for unremitted withholding taxes nondis-chargeable even though corporation rather than principal withheld taxes
• holding exaction’s “penalty” label not dispositive, but its “essential character” controls, in determining whether exaction is a tax for bankruptcy purposes
• holding exaction’s “penalty” label not dispositive, but its “essential character” controls, in determining whether exaction is a tax for bankruptcy purposes
• holding exaction’s \penalty\ label not dispositive, but its \essential character\ controls, in determining whether exaction is a tax for bank- ruptcy purposes

Source: CourtListener parenthetical corpus (CC0).