Vinick v. Commissioner

How courts have described this case

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

• dismissing findings that Vinick engaged in managerial activities because they did not occur during the quarters in question
• dismissing findings that Vinick engaged in managerial activities because they did not occur during the quarters in question
• focusing attention on the relevant quarters and noting that while Vinick participated in some business activities, \neither of those incidents occurred during the quarters in question\
• focusing attention on the relevant quarters and noting that while Vinick participated in some business activities, “neither of those incidents occurred during the quarters in question”
• “At bottom, in order to be responsible, an individual must have had significant control over the financial affairs of the company”
• appeal from summary judgment in the government's favor

Source: CourtListener parenthetical corpus (CC0).