Slodov 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.

• holding that new management is not liable under § 6672 for trust fund delinquencies in existence at the time the new management took control
• recognizing that section 6672 “does not impose an absolute duty on the responsible person to pay back taxes,” and “cannot be construed to impose liability without fault.”
• concluding that Congress meant this phrase \to limit 6672 to persons responsible for collection of third-party taxes and not to limit it to those persons in a position to perform all three of the enumerated duties\
• concluding that the word “and” was used disjunctively in 26 U.S.C. § 6672 which imposed a tax penalty on “[a]ny person required to collect, truthfully account for, and pay over any tax imposed by this title”
• stating that “[t]here is no general requirement that the withheld sums be segregated from the employer’s general funds,” and thereby necessarily implying that the sums are “withheld” whether or not segregated
• finding that business tax obligations, including liabilities for unpaid employee withholding taxes, are non-consumer debts

Source: CourtListener parenthetical corpus (CC0).

Cited by

407 cases in this archive cite this case; the 20 most cited are listed.

• Begier v. Internal Revenue Service
  Supreme Court· 1990-06-04· cited 701×
• United States v. Energy Resources Co.
  Supreme Court· 1990-05-29· cited 283×
• Mazo v. United States
  Fifth Circuit· 1979-03-23· cited 199×
• United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard Rem
  Second Circuit· 1994-10-13· cited 197×
• Waymon Leon Howard v. United States
  Fifth Circuit· 1983-08-12· cited 173×
• Ollie B. Hadley, Plaintiff-Counterclaim-Defendant-Appellant v. United States of America, Defendant-Counterclaimant-Appellee
  Ninth Circuit· 1995-01-23· cited 160×
• Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee
  Ninth Circuit· 1993-08-05· cited 148×
• Angelo Fiataruolo, Angelo Veno v. United States
  Second Circuit· 1993-11-03· cited 135×
• Muck v. United States
  Tenth Circuit· 1993-08-27· cited 132×
• United States v. William H. Thayer
  Third Circuit· 1999-12-28· cited 130×
• Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-Appellant
  Federal Circuit· 1984-11-30· cited 129×
• Richard D. Barnett v. Internal Revenue Service
  Fifth Circuit· 1993-06-01· cited 128×
• In Re Thebus
  Illinois Supreme Court· 1985-10-03· cited 116×
• Orris C. Ruth v. United States
  Seventh Circuit· 1987-06-30· cited 113×
• Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee
  Ninth Circuit· 1992-04-14· cited 113×
• Gail McClendon v. United States
  Fifth Circuit· 2018-06-14· cited 113×
• John A. Thibodeau v. United States
  Eleventh Circuit· 1987-10-05· cited 105×
• Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue Service
  Third Circuit· 1990-02-12· cited 105×
• Officemax, Inc. v. United States
  Sixth Circuit· 2005-11-02· cited 100×
• In Re United Trucking Service Inc., a Michigan Corporation, Debtor. United Trucking Service, Inc. v. Trailer Rental Company, Inc.
  Sixth Circuit· 1988-07-07· cited 95×

Cites

10 cases in this archive are cited by this case.

• Aquilino v. United States
  Supreme Court· 1960-06-20· cited 894×
• United States v. Durham Lumber Co.
  Supreme Court· 1960-06-20· cited 140×
• Wallace L. Sorenson v. United States
  Ninth Circuit· 1975-08-21· cited 95×
• United States Fidelity & Guaranty Co. v. United States
  Tenth Circuit· 1952-12-30· cited 62×
• In the Matter of Slodov, Debtor. Ike Slodov, Cross-Appellee v. United States of America on Behalf of the Internal Revenue Service, Cross-Appellant
  Sixth Circuit· 1977-04-05· cited 39×
• W. Eugene Dillard v. George D. Patterson, District Director of Internal Revenue for District of Alabama, and United States of America, Intervenor
  Fifth Circuit· 1963-12-18· cited 37×
• James G. Moore v. United States of America, Judson E. Tomlin v. United States
  Fifth Circuit· 1972-09-05· cited 29×
• Tiffany v. United States
  D. New Jersey· 1963-12-13· cited 21×
• R. F. McCullough v. United States
  Fifth Circuit· 1972-07-14· cited 13×
• Rubin v. United States
  W.D. Pennsylvania· 1974-09-03· cited 6×

Other cases named Slodov v. United States

1 other CourtListener record shares this case name.

• Slodov v. United States
  Supreme Court· 1977-10-03· cited 1×