Hood v. United States
Hood v. United States, 400 U.S. 820 (1970)
Opinion of the Court
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C. A. 7th Cir. Certiorari denied.
How later courts describe this case
Explanatory parentheticals written by citing courts — 12 in all; the most informative distinct ones are shown.
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(noting that holding corporate office does not per se impose a duty, but that an officer may have such a duty even if he is not the disbursing officer so long as he otherwise has sufficient power within the corporate structure)
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(“Despite its denomination as a ‘penalty’ assessment, the statutory liability imposed by Section 6672 is essentially civil in nature”)
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(“ ‘a fair and impartial trial is guaranteed to every defendant, and fundamentally means a trial before an impartial judge and by an impartial jury.’ ”)
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(the individual’s bad purpose or evil motive in failing to collect and pay the taxes “properly play no part in the civil definition of willfulness.”)
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(“[T]he corporate and individual liabilities under Section 6672 are separate and distinct.”)
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(IRS was not bound by a bankruptcy referee’s order, concerning allocation of funds received from the liquidation of a corporate debtor, so that it could preserve its claims for trust fund liabilities against the responsible corporate officers)
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(evidence must be viewed in light most favorable to prosecution)
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(explicitly rejecting the reasonable cause exception)
Cited by 162 cases
View all citing references →- U.S. Courts of Appeals63
- Federal District Courts63
- Bankruptcy Courts19
- Federal Specialty Courts4
- State Highest Courts6
- State Appellate Courts5
- State Trial Courts2
Relies on it most ⓘ
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