Bauer v. United States’s Empirical Analysis
543 F.2d 142 · 1976
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 42 later decisions — most recently December 2016 · most notably Feist v. United States (1979), Bolding v. United States (1977)
2 federal appellate ·
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. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6671 · 26 U.S.C. § 6672
Relies on Universal Builders, Inc. v. Clark · Indiana Harbor Belt Railroad v. United States · Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party · White v. United States · Bloom 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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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.”
4 later decisions quote this exact passage · from the majority“mechanical functions of the various corporate officers, to determine the persons having ‘the power to control the decision-making process by which the employer corporation allocates funds to other creditors in preference to its withholding tax obligations.’ The inquiry required by the statute is a search for a person with ultimate authority over expenditure of funds since such a person can fairly be said to be responsible for the corporation's failure to pay over its taxes.”
2 later decisions quote this exact passage · from the majority“"(b) Person defined "The term 'person’, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.””
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.