In Re McConnell’s Empirical Analysis

Citation profile

4 state decisions

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “did willfully attempt to evade and defeat a large part of the income tax due and owing fay him to the United States of America for the calendar years 1988, 1989, and 1990, by preparing and causing to be prepared, and by signing and causing to be signed, false'and fraudulent U.S. Individual Income Tax Returns-” According to the information, “his taxable income for the said calendar years was substantially in excess” of what he had reported on his tax returns, so that "a substantial additional tax was due and owing to the United States of America.”

   1 later decision quote this exact passage · from the majority
   e.g. In Re Casalino

2. “the essential elements of the crime of which [McConnell] was charged were ‘knowingly’ and ‘wilfully’ preparing a false and fraudulent income tax return for the purpose of defrauding the United States Government,”

   1 later decision quote this exact passage · from the majority
   e.g. Matter of Campbell