Botta v. Scanlon’s Empirical Analysis

Citation profile

11 federal appellate · 2 district ·

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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Not every ‘officer’ or ‘employee’ of a corporation is subject to the ‘penalty’ but only if he be ‘under a duty to perform the act,’ namely, be responsible for making the deductions and payments. The assessment provisions relating to a ‘tax’ also refer to ‘penalties.’ * * * A fair reading of the relevant sections shows an intent to impose a ‘penalty.’ The only ‘person’ liable for such penalty is the ‘person required to collect, truthfully account for, or pay over ■ any tax * * *.’ As additional proof that the penalty is addressed to specific individuals, it applies solely to those who ‘wilfully’ fail to collect and/or pay over. Were a person in no manner obligated to collect or pay over the tax, any assessment against him or seizure of his property to pay a penalty imposed against another would scarcely seem consistent with that protection, whether it be called equity, due process or merely common sense justice, which our system of jurisprudence purportedly bestows upon our citizens.””

   2 later decisions quote this exact passage · from the majority
   e.g. Williams v. Ross · Iraci v. Scanlon

2. ““Tax. — Except as provided in sections 6212(a) and (c), and 6213(a), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.””

   1 later decision quote this exact passage · from the majority
   e.g. Liguori v. United States

3. “embrace financial hardship in making the payment.”

   1 later decision quote this exact passage · from the majority
   e.g. Botta v. Scanlon