United States v. Matosky’s Empirical Analysis
421 F.2d 410 · 1970
Citation profile
27 federal appellate · 2 state decisions
How this case has been cited
Cited by 35 later decisions (1 by the Supreme Court) — most recently November 2011 · most notably United States v. Bishop (1973), United States v. Buras (1980)
27 federal appellate · 2 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 Spies v. United States · Sansone v. United States · United States v. Murdock · Lipsett Steel Products, Inc. v. Mosley · United States v. Schipani
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return (other than a return required under authority of section 6015 or section 6016), keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution.”
1 later decision quote this exact passage · from the majority“Punctuality is important to the fiscal system, and these are sanctions [referring to willful failure to make a return] to assure punctual as well as faithful performance of these duties.”
1 later decision quote this exact passage · from the majority“[W]e agree that the intent to report the income and pay the tax sometime in the future does not vitiate the willfulness required by Secs. 7203 and 7207 * * *.”
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.