Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of Minnesota

How courts have described this case

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

• concluding that the amount collected may be recovered only once, either from the taxpayer as tax or from the responsible person as a penalty
• concluding that the amount collected may be recovered only once, either from the taxpayer as tax or from the responsible person as a penalty
• concluding that the amount collected may be recovered only - 15 - once, either from the taxpayer as tax or from the responsible person as a penalty
• stating that a TFRP “is, in substance, a tax”
• assessment under § 6672 while separate and distinct from that of defunct corporation makes responsible officers co-debtors to the Government
• Government is entitled to only one satisfaction of trust fund taxes

Source: CourtListener parenthetical corpus (CC0).