Henderson v. Croom’s Empirical Analysis
1975
Citation profile
1 district ·
Relationships
Applies 15 U.S.C. § 78K (§ 11 of the Securities Exchange Act of 1934) · 26 U.S.C. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6672
Relies on Miller v. Standard Nut Margarine Co. · Wilson v. United States · Dudley v. United States · Hewitt v. United States · United States v. T. E. Hill, Jr. And Larry Moore, T. E. Hill, Jr. And Larry Moore 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Courts have construed the statutory definition of a “person” to include all persons who are so connected with a corporation as to be “responsible” for paying the taxes. The teaching of the cases is that a “responsible person” is one who has or shares the “final word” as to what bills or creditors should or should not be paid, the word “final” meaning significant rather than exclusive control.”
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.