Alton R. Brown, Jr. v. United States

How later courts described this case

• finding sufficient evidence for the jury to have inferred that plaintiff had “effective power and corresponding duty to insure that the corporate obligation to the Government would be fulfilled[]” because Brown cosigned all corporate checks, actively participated in efforts to secure financing, and made the decision to terminate corporate operations
• stating that a corporate officer need not have the final word as to what checks are prepared to be held a responsible person
• noting that, to be deemed “responsible,” the law does not require a corporate officer to have the final word with regard to what checks are to be paid to whom
• “responsible person need not have final say on payment of bffls and taxes”

Written by the judges who cited it.