In Re Summers’s Empirical Analysis
1983
Citation profile
Relationships
Applies 26 U.S.C. § 6672
Relies on Atlantic Richfield Co. v. Newman Oil Co. · Slodov v. United States · United States v. Bornstein · Parham v. Cortese · Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party
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.
“A “responsible” person may include any person with significant, though not exclusive, authority to decide what bills are to be paid. An officer of a corporation may be found to be a responsible person, even if others in the corporation also have the duty to collect and pay over taxes.”
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.