William Ross Hornsby v. Internal Revenue Service, United States of America

How courts have described this case

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

• finding willfulness where responsible person knew that money owed to the government for unpaid withholding taxes was used for other corporate purposes
• taxpayer acted willfully despite delegation of duty to pay taxes to subordinates

Source: CourtListener parenthetical corpus (CC0).