Sinder v. United States’s Empirical Analysis
655 F.2d 729 · 1981
Citation profile
21 federal appellate · 5 district · 3 state decisions
How this case has been cited
Cited by 80 later decisions — most recently December 2017 · most notably Calderone v. United States (1986), Ruth v. United States (1987)
21 federal appellate · 5 district · 3 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 · 26 U.S.C. § 7501
Relies on Texas Industries, Inc. v. Radcliff Materials, Inc. · Ohio v. Kentucky · Slodov v. United States · Halcyon Lines v. Haenn Ship Ceiling & Refitting Corp. · Psaty 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 80 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When a party pays part of the penalty existing for failure to pay withheld taxes and the government counterclaims for the remainder of the refund, the taxpayer has the burden of proving that the assessment was wrong. The assessment is presumed to be correct. Therefore, the taxpayer has the burden of showing that he was not a responsible party on both the refund claim and the counterclaim.”
2 later decisions quote this exact passage · from the majority“However, the burden on the taxpayer is not merely a burden of producing evidence; it is a burden of persuasion by the preponderance of the evidence that the assessment is not correct. Only if that is shown must the government show, on its counterclaim, what the correct assessment is.”
1 later decision quote this exact passage · from the majority“the adverse consequences from the lack of evidence should have been borne by Sin-der, not the government, as Sinder has the burden of proving he was not responsible for paying over the withheld taxes for the previous quarter.”
1 later decision quote this exact passage · from the majoritye.g. In Re Neal
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.