context: When the Bank refused Bradshaw's request to pay the taxes, Bradshaw could have resigned his position with HBP or refused to sign any checks and shut down the business.
citation_a.signal: see
citation_a.identifier: 900 F.2d 549, 549
citation_a.parenthetical: even though controller of corporation might have been fired for paying withholding taxes, "these adverse consequences simply are no excuse for failing to collect and pay" them
citation_a.sentence: See Howard, 711 F.2d at 734 (the fact that a corporate officer might have been fired if he had disobeyed the CEO’s orders to not pay withholding taxes did not make him any less responsible for payment of the taxes); Hochstein, 900 F.2d at 549 (even though controller of corporation might have been fired for paying withholding taxes, “these adverse consequences simply are no excuse for failing to collect and pay” them); cf. Raba, 977 F.2d at 945 (declining to hold that lack of check-signing authority is dispositive of lack of responsibility, noting that to so hold would “open the door to a host of evasive tactics[,] [o]fficers with otherwise unfettered authority simply would deprive themselves of permission to sign corporate cheeks in order to avoid the designation of ‘responsible person.’ ”).
citation_b.signal: cf.
citation_b.identifier: 977 F.2d 945, 945
citation_b.parenthetical: declining to hold that lack of check-signing authority is dispositive of lack of responsibility, noting that to so hold would "open the door to a host of evasive tactics[,] [o]fficers with otherwise unfettered authority simply would deprive themselves of permission to sign corporate cheeks in order to avoid the designation of 'responsible person.' "
citation_b.sentence: See Howard, 711 F.2d at 734 (the fact that a corporate officer might have been fired if he had disobeyed the CEO’s orders to not pay withholding taxes did not make him any less responsible for payment of the taxes); Hochstein, 900 F.2d at 549 (even though controller of corporation might have been fired for paying withholding taxes, “these adverse consequences simply are no excuse for failing to collect and pay” them); cf. Raba, 977 F.2d at 945 (declining to hold that lack of check-signing authority is dispositive of lack of responsibility, noting that to so hold would “open the door to a host of evasive tactics[,] [o]fficers with otherwise unfettered authority simply would deprive themselves of permission to sign corporate cheeks in order to avoid the designation of ‘responsible person.’ ”).