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Sixth Circuit· 5/24/1993

William A. Kinnie v. United States

Citations

  • 994 F.2d 279
  • 71 A.F.T.R.2d (RIA) 1979
  • 1993 U.S. App. LEXIS 11933
  • 1993 WL 169776

How courts have described this case

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

  • holding corporate vice president and fifty-percent shareholder a responsible person as a matter of law because he had check-signing authority, hired an accountant to review the books, and eventually took control of the business
  • holding corporate vice president and fifty-percent shareholder a responsible person as a matter of law because he had check-signing authority, hired an accountant to review the books, and eventually took control of the business
  • stating that a taxpayer need not “always exercise his powers” to remain responsible for seeing that withholding taxes are paid, and “may not escape liability by delegating the task of paying over the taxes to someone else”
  • stating that a taxpayer need not \always exercise his powers\ to remain responsible for seeing that withholding taxes are paid, and \may not escape liability by delegating the task of paying over the taxes to someone else\
  • applying the doctrine to affirm judgment against a “responsible person” in an amount greater than the corporate funds on hand at the time the taxpayer learned of the company’s tax deficiency
  • rejecting the argument by a vice president and fifty percent corporate owner that he was a “mere passive investor” where he had authority to sign checks and forced the other owner to leave the corporation before shutting it down

Source: CourtListener parenthetical corpus (CC0).

Judges: Kennedy, Milburn, Norris

Read full opinion on CourtListener

Cited by

42 cases in this archive cite this case; the 20 most cited are listed.

Cites

19 cases in this archive are cited by this case.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.