95 Misc. 2d 388 - Chevlowe v. Koerner’s Empirical Analysis
1978
Citation profile
4
cited by 4 later decisions
1
states following
May 1994
most recently cited
4 state decisions
Relationships
Applies 26 U.S.C. § 6671
Relies on Greenwald v. Maryland · Bloom v. United States · United States v. Graham · United States v. Strebler · Frazier 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1. Contents of the corporate by-laws. 2. The ability of the individual in question to sign checks on the company’s bank account. 3. The identity of the individual who signed the tax returns of the firm. 4. The payment of creditors instead of the taxing entity. 5. The identity of the officers, directors and principal stockholders in the firm. 6. The identity of the individuals who hired and discharged employees. 7. In general, the identity of the individual who was in control of the financial affairs of the firm in question.”
1 later decision quote this exact passage · from the majoritye.g. Cooperstein v. State
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.