The Purdy Company of Illinois, an Illinois Corporation 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.

• enumerating the IRS’s remedies to collect delinquent withholding taxes under the Tax Code
• “[Taxpayer had significant authority to control the financial affairs of [the corporation] and freely exercised that power to direct payment of [corporate] funds to certain creditors in preference to the withholding tax obligation.”
• “The mere fact that some other creditor, including the taxpayer, might be owed a debt by Pontiac— even a debt incurred against the (informal) security of the funds in question — does not alter the general requirement that such funds be paid over against back taxes.”

Source: CourtListener parenthetical corpus (CC0).