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U.S. v. Landau, No. 90 Civ. 0384 (S.D.N.Y.) (956 F.Supp. 1160) (March 28, 1997) (Judge Whitman Knapp)

While this case deals primarily with a tax issue - namely, whether and under what circumstances a person may be deemed to be a "responsible person" who is liable for a corporation's unpaid employment taxes - it also explores a noteworthy principle of criminal law. The defendant sought to defend ...

 

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