Tantaros v. Krechmer

How courts have described this case

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

• “Responsible persons are those who have the status, duty and authority to avoid the corporation’s default in collection or payment of the taxes.”
• where wording is consistent, courts read the EAJA and sec. 7430 in harmony
• \the government's position is not substantially justified where it is unreasonable\

Source: CourtListener parenthetical corpus (CC0).