United States v. Marlow P. Running

How courts have described this case

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

• finding that the defendant’s behavior was not willful because the government produced no evidence that Running was responsible for preparing or filing the company's tax returns once he left
• finding that the defendant’s behavior was not willful because the government produced no (continued...
• finding that the defendant was a responsible person despite his brief tenure
• finding that the defendant was a responsible person despite his brief tenure
• noting the tax- payer bears the burden to show lack of responsibility or willfulness
• “Recklessness may also be estab- lished if a responsible person fails ‘to correct mismanage- ment after being notified that the withholding taxes have not been duly remitted.’ ”

Source: CourtListener parenthetical corpus (CC0).