Cooperstein v. State’s Empirical Analysis
1993
Citation profile
1 federal appellate · 15 state decisions
How this case has been cited
Cited by 17 later decisions — most recently August 2014
1 federal appellate · 15 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6671 · 26 U.S.C. § 6672
Relies on Interstate Circuit, Inc. v. City of Dallas · Fedders Financial Corp. v. Director, Division of Taxation · Francis v. United Jersey Bank · Hochstein v. United States · Datlof v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If any employer, without intent to evade or defeat any tax imposed by this act or the payment thereof, shall fail to make a return and pay a tax withheld by him at the time required by or under the provisions of section 54A:7-4, such employer shall be liable for such tax and shall pay the same____ [N.J.S.A 54A;9-6(f).] For purposes of subsections (f), (g), (h) and (i), the term person or employer includes an individual, corporation or partnership or an officer or employee of any corporation (including a dissolved corporation) or a member or employee of any partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. [N.J.S.A. 54A:9-6(I).]”
1 later decision quote this exact passage“willful” acts under the New Jersey Gross Income Tax. NJ.S.A. 54A:9-6(g)). Nevertheless, the definitions of responsible individuals are identical in the two statutes. NJ.S.A. 54A:9-6(/) and 26 U.S.C. § 6671 (b). Both impose the requirement that an individual must be "under a duty to perform the act in respect of which the violation occurs”
1 later decision quote this exact passage“[U]nexercised authority, without more, is insufficient to impose personal liability upon a corporate officer. The statutory language implicitly requires a fact-sensitive pragmatic inquiry into the corporate activities of an officer or employee before personal liability can be imposed. [Id. at 81.]”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.