Cooley v. United States’s Empirical Analysis
501 F.2d 1249 · 1974
Citation profile
88 federal appellate · 5 district · 10 state decisions
How this case has been cited
Cited by 106 later decisions — most recently September 2010 · most notably United States v. Patrick (1976), United States v. Powell (1991)
88 federal appellate · 5 district · 10 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
Applies 28 U.S.C. § 1654
Relies on Johnson v. Zerbst · United States v. Bishop · United States v. Dujanovic · Gurera 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 106 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is the function of the jury to determine the facts from the evidence and to apply the law as given by the court to the facts as found by them from the evidence. Obviously it would be most confusing to a jury to have legal material introduced as evidence and then argued as to what the law is or ought to be.”
2 later decisions quote this exact passage · from the majority“'the particular facts and circumstances surrounding that case, including the background, experience and conduct of the accused.'”
2 later decisions quote this exact passage · from the majority“Now, we come to specific intent and willfulness. The specific intent of willfulness is an essential element of the crime of failing to make an income tax return. The term “willfully” used in the statute . . . means voluntary, purposeful, deliberate, and intentional as distinguished from accidental, inadvertent, or negligent. Mere negligence, even gross negligence, is not sufficient to constitute willfulness under this criminal law. . The failure to make a timely return is willful if the defendant’s failure to act was voluntary and purposeful and with the specific intent to fail to do what the law requires (sic) to be done; that is to say, with the bad purpose to disobey or disregard the law that requires him to disclose to the Government facts and (sic) material to the determination of his income tax liability. . There is no necessity that the Government prove that the defendant had the intention to defraud it or to evade the payment of any taxes for the defendant’s failure to file to be willful under this provision of law. That is, the intention to avoid the law or to pay the taxes constitutes the crime charged by each of these counts as long as it is willful and knowing as I have defined the term for you. On the other hand, the defendant’s conduct is not willful if you find that he failed to file a return because of negligence, inadvertence, accident, or due to his good faith misunderstanding of the requirements of the law, if there was such misunderstanding. (Emphasis adde”
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.