In Re: Leroy Charles Griffith’s Empirical Analysis

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The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Although we are bound by the decision in Haas, we are troubled by its application in this case. As noted above, the underlying facts in Haas involved mere nonpayment of the tax, without more. By contrast, in the instant case, Griffith fraudulently transferred assets to his wife to evade the payment of his tax debts .... In Dalton v. IRS, 77 F.3d 1297 (10th Cir.1996), the Tenth Circuit addressed a case identical to the instant case in all relevant respects. In dicta, the Tenth Circuit indicated its agreement with the result reached in Haas — i.e., that the mere failure to pay a tax, without more, would not rise to the level of tax evasion as required by § 523(a)(1)(C). Thus, the result in Haas, could have been reached upon grounds much narrower than the ground actually adopted by the Haas panel. [FN4 .... Underlying this narrower rationale is the notion that evasion requires some measure of fraud or something more than merely intentional nonpayment. See Blohm v. Commissioner, 994 F.2d 1542, 1554 (11th Cir.1993) (referring to liability under § 7201 for attempts to evade or defeat tax as "a criminal tax fraud conviction” and noting that “the elements of criminal tax evasion and of civil tax fraud are identical” (quoting Gray v. Commissioner, 708 F.2d 243, 246 (6th Cir.1983)) (emphases added)). See generally Harry Graham Balter, Tax Fraud and Evasion ¶2.01[1] (1983) (noting that "courts do not hesitate to use the terms fraud and evasion interchangeably and cumulatively”).] .... R”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Fretz

2. “was sufficiently broad to include conduct constituting evasion of the payment of a tax. See id. at 732-33. 6 Subsequent to the bankruptcy court's decision, we decided In re Haas, 48 F.3d 1153 (11th Cir.1995). Haas had filed accurate tax returns, but had not paid the taxes due; instead, he used his income to pay business and personal debts. Upon filing for bankruptcy, he sought discharge of the tax debts, which the government opposed on the basis of 523(a)(1)(C). Noting the”

   1 later decision quote this exact passage · from the majority
   e.g. In Re: Leroy Charles Griffith

3. “Pursuant to Haas, § 523(a)(1)(C) applies only to conduct constituting evasion of the assessment of a tax; it does not apply to conduct that involves evasion of the payment of a tax debt. Therefore, pursuant to the prior panel rule, we are compelled to reverse the decision of the district court and remand.”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Carnes (In Re Carnes)