O'Connor v. United States’s Empirical Analysis
956 F.2d 48 · 1992
Citation profile
26 federal appellate · 6 district · 7 state decisions
How this case has been cited
Cited by 65 later decisions — most recently November 2013 · most notably United States v. McCombs (1994), Purcell v. United States (1993)
26 federal appellate · 6 district · 7 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
Relies on Atlantic Richfield Co. v. Newman Oil Co. · United States v. Bornstein · Charbonnages De France v. Smith · Universal Builders, Inc. v. Clark · California Department of Human Resources Development v. Java
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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... whether that person has the statutorily imposed duty to make the tax payments. This duty is considered in light of the person’s authority over an enterprises’s finances or general decision making.... This authority is generally found in high corporate officials charged with general control over corporate business affairs who participate in decisions concerning payment of creditors and disbursement of funds.... However, a party cannot be presumed to be a responsible person merely from titular authority. Most corporate officers probably do have the authority to make disbursements, particularly in a closely held corporation ... The focus must instead be on substance rather than form.... The substance of the circumstances must be such that the officer exercises and uses his authority over financial affairs or general management, or is under a duty to do so, before that officer can be deemed to be a responsible person. (Cites omitted).”
4 later decisions quote this exact passage · from the majority“(1) served as an officer of the company or as a member of its board of directors; (2) controlled the company’s payroll; (3) determined which creditors to pay and when to pay them; (4) participated in the day-to-day management of the corporation; (5) possessed the power to write checks; and (6) had the ability to hire and fire employees.”
4 later decisions quote this exact passage · from the majority“; and (2) the responsible person must have willfully failed to insure that the withholding taxes were paid. The term”
4 later decisions 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.