Jay v. United States’s Empirical Analysis
865 F.2d 1175 · 1989
Citation profile
7 federal appellate · 5 district ·
How this case has been cited
Cited by 16 later decisions — most recently June 2016
7 federal appellate · 5 district ·
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
Relies on Howard v. United States · Gephart v. United States · Hartman v. United States · Roth v. United States · Kizzier 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) the duties of the officer as outlined by the corporate by-laws; (2) the ability of the individual to sign checks of the corporation; (3) the identity of the officers, directors and shareholders of the corporation; (4) the identity of the individuals who hired and fired employees; (5) the identity of the individuals who were in control of the financial affairs of the corporation.” Id.”
1 later decision quote this exact passage“it does not appear that the law has gone so far as to require that a person must disregard checkwriting instructions to avoid liability [under Section 6672]. Rather the focal point in all of the cases is whether the plaintiff ‘possessed a sufficient degree of authority over corporate decisionmaking to make him a responsible person.’ '”
1 later decision quote this exact passagee.g. In Re Tripplett“This is not a case where the taxpayer necessarily possessed authority to pay all bills ...; nor did Jay receive generalized instructions on priorities.... Here, the president and general manager of the corporation specifically told Jay to pay other creditors, not the United States.”
1 later decision quote this exact passage
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.