Johnson v. United States’s Empirical Analysis
734 F.3d 352 · 2013
Citation profile
1 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6501 · 26 U.S.C. § 6601 · 26 U.S.C. § 6672 · 26 U.S.C. § 7501 · 28 U.S.C. § 1291
Relies on Anderson v. Liberty Lobby, Inc. · Sowashee Venture v. EB, Inc. · Slodov v. United States · Edwards v. City of Goldsboro · Bouchat v. Baltimore Ravens Football Club, Inc.
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Defendant continued to skirt the issue when the Board followed up on it. Notably, Saxena testified that although corporate expenses were high, GEI's revenue was sufficient to pay the payroll taxes and make 401(k) contributions. Saxena also testified that there was no legitimate reason for defendant's failure to make the required payments and contributions. All told, defendant's failure to remedy the payroll tax deficiencies was willful as a matter of law. See id. at 364-65 (”
1 later decision quote this exact passage · from the concurrence“[W]hen a responsible person learns that withholding taxes have gone unpaid in past quarters for which he was responsible, he has a duty to use all current and future unencumbered funds available to the corporation to pay back those taxes.”
1 later decision quote this exact passage · from the concurrence“[D]uring the ... delinquent tax periods, Mrs. Johnson received well in excess of $500,000 in compensation and benefits from the corporation while the payroll taxes went unpaid.”
1 later decision quote this exact passage · from the concurrence
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.