Tommy D. Morgan 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.

• “A person cannot be a responsible person unless he has the effective ability to pay the taxes.”
• \The central question is whether an individual had the effective power to pay taxes.\
• “Mere access to corporate funds, however, does not make one a responsible person.”
• “[t]he central question is whether an individual had the effective power to pay taxes”
• “The responsible person bears the burden of proving [the] actions [taken] were not willful.”
• “The responsible person bears the burden of proving [the] actions [taken] were not willful.”

Source: CourtListener parenthetical corpus (CC0).