Frazier v. United States’s Empirical Analysis
304 F.2d 528 · 1962
Citation profile
37 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 65 later decisions — most recently May 2009 · most notably Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party (1970), Mazo v. United States (1979)
37 federal appellate · 3 district · 1 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. § 6672 · 29 U.S.C. § 1346 (§ 4046 of the Employee Retirement Income Security Act of 1974)
Relies on Felton v. United States · Bloom v. United States · The Gray Line Company, a Corporation v. R. C. Granquist, District Director of Internal Revenue · 97 F. Supp. 681 - Kellems 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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We are of the opinion that ‘without reasonable cause’ as used in the Grandquist [sic] and Kellems cases is part of the civil test in determining whether the failure to pay was willful. * * * For the present we need only hold that in a civil case where a responsible officer paid employees their net wages at a time when the corporation had insufficient funds to cover the taxes thereon and, when such funds became available, preferred subsequent creditors over the United States, knowing at all times his obligation to pay such taxes, his failure to pay was ‘without reasonable cause’ and ‘willful’ within the meaning of section 6672.””
2 later decisions 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 account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, 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. No penalty shall be imposed under section 6653 for any offense to which this section is applicable. * * *””
2 later decisions quote this exact passage · from the majority““While the assets of the corporation were derived principally, if not entirely, from the moneys advanced by Frazier, it is nonetheless without dispute that Frazier, as the responsible officer of the corporation, voluntarily, consciously, and intentionally paid his employees their net wages at a time when the corporation had insufficient assets to cover the taxes thereon and, when such funds became available, preferred subsequent creditors over the United States.””
1 later decision 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.