Karl Eckhardt v. USA’s Empirical Analysis
2012
Citation profile
2
cited by 2 later decisions
July 2017
most recently cited
Relationships
Applies 26 U.S.C. § 6672
Relies on 450 So. 2d 1114 - Dania Jai-Alai Palace, Inc. v. Sykes · Miller v. King · Lipsig v. Ramlawi · 972 So. 2d 1053 - Gasparini v. Pordomingo · 581 So. 2d 961 - Ally v. Naim
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the shareholder dominated and controlled the corporation to such an extent that the corporation’s independent existence was in fact non-existent and the shareholders were in fact alter egos of the corporation; (2) the corporate form must have been used fraudulently or for an improper purpose; and (3) the fraudulent or improper use of the corporate form caused injury to the claimant.”
1 later decision quote this exact passage · from the dissent
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.