Opinion · Supreme Court of the United States

Abels v. Monroe County Education Ass'n

480 U.S. 905

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1987-03-02
Topic
general

How later courts describe this case

  • “... a person who challenges a section 6672 assessment bears the burden of persuasion to prove lack of control.”
  • court inferred willfulness although there was no evidence of payment to other creditors

Citator

UpLaw has not yet analyzed Abels v. Monroe County Education Ass'n. The absence of a flag is not a finding that it is good law.

Cited by
51 opinions

Ct. App. Ind. Certiorari denied.