James Clark McReynolds

“ Considering these paragraphs along with the definitions of section 701, it seems sufficiently clear Congress did not intend that paragraph (c) should exclude from paragraph (b) one who actually attempted to defeat. ”

“ The term 'person' as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. ”

“ In his view it was necessary that there should be allegation and proof that appellee, as president of the corporation, was under a duty to make the return.
This was error; the questioned judgment must be reversed.
Section 146, par. (a) , penalizes any person required to make a return who willfully fails so to do; paragraph (b) any person under duty to collect, account for, and pay over any tax who willfully fails, also any person (without regard to duty) who willfully attempts to defeat the tax ”