Richard L. Gephart 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.

• noting that “it is generally held that one who is a responsible person follows the directions of a superior not to pay withholding taxes to the government at his peril.”
• rejecting taxpayer’s argument that others could have signed checks to creditors even if he refrained
• willfulness present if responsible person has knowledge of tax delinquency and knowingly fails to rectify it
• taxpayer signed most of the checks himself, never sent check for withheld taxes to government after ordering them written, continued to pay net wages
• general manager of a computer company that had the authority to decide which creditors should be paid found to be a responsible person
• “[I]t is generally held that one who is a responsible person follows the directions of a superior not to pay withholding taxes to the government at his peril.”

Source: CourtListener parenthetical corpus (CC0).