Whiteside 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.

• finding vice-president and general manager who was only authorized signor on bank accounts liable
• In a responsible person inquiry, “[a]s in any tax refund case, there is a ‘strong presumption of the correctness of the findings’ of the Commissioner.”
• plaintiff who held no official corporate title, but was listed on bank signatory cards as ,fVice President” and exercised significant financial oversight and management, was a responsible person

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Landgate, Inc. v. California Coastal Commission
  California Supreme Court· 1998-04-30· cited 65×
• Cook v. United States
  Federal Claims· 2000-02-25· cited 47×
• Ghandour v. United States
  Federal Claims· 1996-07-08· cited 17×
• Jenkins v. United States
  Federal Claims· 2011-09-15· cited 15×
• Cook v. United States
  Federal Claims· 2002-03-21· cited 14×
• Michaud v. United States
  Federal Claims· 1997-11-26· cited 13×
• Farkas v. United States
  Federal Claims· 2003-07-01· cited 11×
• De Alto v. United States
  Federal Claims· 1998-05-13· cited 8×
• Brinskele v. United States
  Federal Claims· 2009-08-25· cited 6×
• Cabot v. United States
  Federal Claims· 1997-08-25· cited 4×
• Seminole Thriftway, Inc. v. United States
  Federal Claims· 1998-12-21· cited 4×
• Noffke v. United States
  Federal Claims· 2016-12-13· cited 3×
• Wiley v. United States (In re Wiley)
  M.D. Florida· 1999-09-07· cited 1×
• Warnement v. United States
  Federal Claims· 2025-06-26

Cites

46 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Interstate Circuit, Inc. v. United States
  Supreme Court· 1939-02-13· cited 677×
• Slodov v. United States
  Supreme Court· 1978-05-22· cited 572×
• United States Ex Rel. Vajtauer v. Commissioner of Immigration
  Supreme Court· 1927-01-03· cited 378×
• United States v. Energy Resources Co.
  Supreme Court· 1990-05-29· cited 283×
• Local 167, International Brotherhood of Teamsters v. United States
  Supreme Court· 1934-02-05· cited 279×
• Mazo v. United States
  Fifth Circuit· 1979-03-23· cited 199×
• Waymon Leon Howard v. United States
  Fifth Circuit· 1983-08-12· cited 173×
• Kirby v. Tallmadge
  Supreme Court· 1896-01-06· cited 148×
• Mammoth Oil Co. v. United States
  Supreme Court· 1927-10-10· cited 145×
• Milton R. Psaty, and Martin M. Psaty v. United States
  Third Circuit· 1971-04-20· cited 145×
• Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-Appellant
  Federal Circuit· 1984-11-30· cited 129×
• Danville Plywood Corporation v. The United States
  Federal Circuit· 1990-03-21· cited 116×
• Clifton v. United States
  Supreme Court· 1846-01-20· cited 110×
• Robert White v. The United States
  Court of Claims· 1967-02-17· cited 106×
• Runkle v. Burnham
  Supreme Court· 1894-04-30· cited 104×
• Stephen R. Wright v. United States
  Seventh Circuit· 1987-01-14· cited 103×
• United States v. Joseph G. Lease
  Second Circuit· 1965-06-09· cited 94×

Other cases named Whiteside v. United States

7 other CourtListener records share this case name.

• Whiteside v. United States
  Fourth Circuit· 2014-07-10· cited 11×
• Whiteside v. United States
  District of Columbia Court of Appeals· 2010-01-05
• Whiteside v. United States
  Ninth Circuit· 1929-10-21
• Whiteside v. United States
  Supreme Court· 2015-06-29
• Whiteside v. United States
  Supreme Court· 1966-06-20
• Whiteside v. United States
  Supreme Court· 1977-12-12
• Whiteside v. United States
  Supreme Court· 2001-10-29