Robinson v. Woodson

How courts have described this case

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

• “[A] person acts willfully as a matter of law if, after he has actual knowledge of a tax deficiency, he uses unencumbered funds to pay other creditors instead of the United States.”
• “To prevail in a § 6672 case, the taxpayer must establish by a preponderance of the evidence that the government’s imposition of the penalty against him is erroneous by proving that he was either not a responsible person or not willful.”

Source: CourtListener parenthetical corpus (CC0).