United States Supreme Court Reports, Volum 56Lawyers Co-operative Publishing Company, 1979 |
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Side 256
... imposes personal liability for taxes on " [ a ] ny person required to col- lect , truthfully account for , and pay over any tax imposed by this title who will- fully fails to collect such tax , or truth- fully account for and pay over ...
... imposes personal liability for taxes on " [ a ] ny person required to col- lect , truthfully account for , and pay over any tax imposed by this title who will- fully fails to collect such tax , or truth- fully account for and pay over ...
Side 263
... imposed by this title " it was not seeking further to de- scribe the class of persons defined in § 6671 ( b ) upon whom fell the respon- sibility for collecting taxes , but was attempting to clarify the type of tax to which the penalty ...
... imposed by this title " it was not seeking further to de- scribe the class of persons defined in § 6671 ( b ) upon whom fell the respon- sibility for collecting taxes , but was attempting to clarify the type of tax to which the penalty ...
Side 267
... imposed by § 6672 . 19. Section 6321 provides that the lien shall be applicable to " all property and rights to sons discussed in the next section , a construction of § 7501 or § 6672 as imposing a trust on all after - ac- quired ...
... imposed by § 6672 . 19. Section 6321 provides that the lien shall be applicable to " all property and rights to sons discussed in the next section , a construction of § 7501 or § 6672 as imposing a trust on all after - ac- quired ...
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28 USCS 42 USCS 56 L Ed 98 S Ct ACLU action AFDC April 17 April 24 argued attorney authority Blackmun Board Brennan broadcast California cause Civil Rights claim Clause Commission Cong Congress corporations Court of Appeals criminal decision dissenting District Court due process employees enforcement evidence federal courts Fifth Circuit filed Fourteenth Amendment Fourth Amendment Government habeas corpus infra interest issue judgment judicial jurisdiction jury Justice L Ed 2d labor lawyer legislative liability license litigation ment municipal Ninth Circuit denied nonresident official opinion person Petition for writ petitioner petitioner's picketing prisoner procedures protected provides purposes rari reasonable regulation Rehnquist respondents rule Search and Seizure sion solicitation speedy trial Stat State's statute statutory supra Supreme Court taxes tion tional titioner United States 436 United States Court USCS violation warrant writ of certio writ of certiorari