United States v. McCorkle’s Empirical Analysis
511 F.2d 482 · 1975
Citation profile
47 federal appellate · 7 state decisions
How this case has been cited
Cited by 58 later decisions (1 by the Supreme Court) — most recently November 2018 · most notably United States v. Pomponio (1976), United States v. Moore (1980)
47 federal appellate · 7 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 United States v. Murdock · Thompson v. United States · United States v. Mitchell · United States v. Bishop · Atlantic City Electric Co. 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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a voluntary, intentional violation of a known legal duty.”
3 later decisions quote this exact passage“The term willfully used in the statute which I have read to you, that is, referring to one who willfully fails to make such a return, means voluntary, purposeful, deliberate and intentionally, (sic) as distinguished from accidental, inadvertent, or negligent. Mere negligence, even gross negligence, is not sufficient to constitute willfulness under the 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 he knew the law requires to be done; that is to say, with a bad purpose or evil motive to disobey or disregard the law which requires to (sic) file a timely return which discloses to the government facts material to the determination of his tax liability. There is no necessity that the government prove that the defendant had an 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 the law. On the other hand, the defendant's conduct is not willful if you find that he failed to file a return because of negligence, in advertence, accident or reckless disregard for the requirements of the law, or due to his good faith misunderstanding of the requirements of the law.”
1 later decision quote this exact passage“used in connection with this offense means a voluntary, intentional violation of a known legal duty, or otherwise stated, with the wrongful purpose of deliberately intending not to file a return which defendant knew she should have filed, in order to prevent the Government from knowing the extent of, and knowing the facts material to, the determination of her tax liability. 3 The court stated therein: Contrary to the defendant's contentions, we believe that the Court employed the terms”
1 later decision quote this exact passage
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.