In Re Serignese’s Empirical Analysis
1963
Citation profile
5 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 25 later decisions — most recently October 2017 · most notably Kalb v. United States (1974), 252 F. Supp. 11 - Datlof v. United States (1966)
5 federal appellate · 2 district · 3 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 11 U.S.C. § 103 · 26 U.S.C. § 31 · 26 U.S.C. § 3101 (Federal Insurance Contributions Act) · 26 U.S.C. § 3111 (Federal Insurance Contributions Act) · 26 U.S.C. § 3402 · 26 U.S.C. § 6671 · 26 U.S.C. § 6672
Relies on United States v. Childs · Simonson v. Granquist · Bloom v. United States · In Re Haynes · In re Munsie
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Upon default in payment by Advance Caterers, Inc., Serignese became personally liable. Thus, his was a contingent liability. The bankrupt’s liability, although not absolute, existed as of the date of adjudication. This liability was subject to a contingency, i.e. the payment or non-payment of the taxes by Advance Caterers, Inc. Non-payment by the corporation fixed liability on the bankrupt. Similarly, payment would have extinguished his liability. The bankrupt’s liability under § 6672 of the Internal Revenue Code for the taxes of Advance Caterers, Inc., is a “contingent debt” within the provisions of § 63, sub. a(8) of the Bankruptcy Act. The amount of the Government’s claim was ascertainable at all times and the provisions of § 57, sub. d of the Bankruptcy Act are applicable since the debt is capable of liquidation without undue delay. Assessment is not a prerequisite to tax liability. Cohen v. Mayer, 199 F.Supp. 331 (D.N.J.1961). This is true also with respect to penalties under § 6672.”
1 later decision quote this exact passage · from the majority“(a) Penalty assessed as tax. — The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to "tax" imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter. (b) Person defined. — The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.”
1 later decision quote this exact passage · from the majority“Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully accounts for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payments there of, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.”
1 later decision quote this exact passage · from the majoritye.g. In Re Clate
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.