United States v. Glascott’s Empirical Analysis
216 F.2d 487 · 1954
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 6 later decisions — most recently September 2000
1 federal appellate · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Berger v. United States · Spies v. United States
Most-quoted passages
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The key word in this statute is ‘wilful.’ It is an essential ingredient of the crime. Wilful is distinguished from accidental. Under this statute that which is wilful is an actual, intentional wrongdoing with the purpose of evading the tax. It is not established by negligence, however gross. Wilfulness is a subjective state in most instances. This subjective state, of course, may be shown to exist by various statements and conduct.””
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.