Thosteson v. United States’s Empirical Analysis
2001
Citation profile
5
cited by 5 later decisions
June 2006
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 6672
Relies on Bonner v. City of Prichard · Cheek v. United States · Atlantic Richfield Co. v. Newman Oil Co. · Mazo v. United States · Thibodeau 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Plaintiff was an incorporator of Lorac, Inc., an employee leasing business. Initially he was one of the company’s vice-presidents, and his main responsibility was sales and “growing” the business. He had limited authority to hire and fire employees, to determine financial policy, to set salaries and wages, to pay employees, and to enter loan agreements on Lorac’s behalf. He opened bank accounts for Lorac with People’s Bank in Dothan, Alabama, and was a signatory on those accounts with the ability to write checks under his sole signature for amounts up to $750. Lorac had two different kinds of checks: Checks that expressly required two signatures for amounts above $750, and checks that did not. On at least three occasions, Plaintiff wrote checks for more than $750 under his sole signature on Lorac checks that did not expressly require two signatures [checks in the amount of $1,000, $923.04 and $45,000]. The evidence at trial did not show that those checks were not honored, and conclusively proved that at least one such check was honored [entered into evidence along with the bank statement indicating that the check was cashed and honored]. Further, Plaintiff also had the authority to sign Lorac’s Form 941 withholding tax returns, and he did so for the third and fourth quarters of 1995. In the spring of 1995, Plaintiff purchased a 24% stake in Lorac from its sole shareholder, Garner Umphrey, for $288. Umphrey, however, did not cash the check that Plaintiff used to pay him. At so”
2 later decisions quote this exact passage · from the majority
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.