United States v. Cirillo’s Empirical Analysis
251 F.2d 638 · 1957
Citation profile
26 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently April 1984 · most notably Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. Cirillo (1963), United States v. Malinowski (1973)
26 federal appellate · 4 district · 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 Yarborough v. United States · United States v. Martell · United States v. Litman · Haskell 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * Where the offense charged is the misdemeanor of willfully failing to file a tax return, the phrase ‘bad purpose’ used as a characterization of ‘willfulness’ serves merely to distinguish situations involving bona fide misconceptions of what is required from those where the failure to file has been attended by knowledge of the legal obligation and purpose to prevent the government from getting that which it lawfully requires.””
1 later decision quote this exact passage · from the majority““ T instruct you that the only bad purpose or bad motive, which it is necessary for the Government to prove in this case is the deliberate intention not to file returns which the defendant knew ought to have been filed, so that the Government would not know the extent of the liability.’ ””
1 later decision quote this exact passage · from the majority“deliberate intention not to file returns which the defendant knew ought to be filed * * *.”
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.