Kinnie v. United States’s Empirical Analysis
994 F.2d 279 · 1993
Citation profile
27 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 64 later decisions — most recently July 2018 · most notably United States v. Rem (1994), Fiataruolo v. United States (1993)
27 federal appellate · 4 district · 1 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. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6671 · 26 U.S.C. § 6672 · 26 U.S.C. § 7501
Relies on Anderson v. Liberty Lobby, Inc. · Atlantic Richfield Co. v. Newman Oil Co. · Slodov v. United States · Shaw v. Barr · Canderm Pharmacal, Ltd. v. Elder Pharmaceuticals, 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 64 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.”
4 later decisions quote this exact passage · from the majority“(a) General rule.—Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over....”
2 later decisions quote this exact passage · from the majority“Taxes withheld from the wages of an employee are held by the employer in trust for the government. These trust fund taxes are for the exclusive use of the government and cannot be used to pay business expenses of the employer, including salaries. It is no excuse that, as a matter of sound business judgment, the money was paid to suppliers and for wages in order to keep the corporation operating as a going concern — the government cannot be made an unwilling partner in a floundering business.”
1 later decision 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.