United States v. Pohlman’s Empirical Analysis
522 F.2d 974 · 1975
Citation profile
56
cited by 56 later decisions
1
cited 1 times by the Supreme Court
4
states following
March 1988
most recently cited
47 federal appellate · 4 state decisions
Relationships
Relies on Spies v. United States · Sansone v. United States · Bollenbach v. United States · United States v. Murdock · Thompson 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“] 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 he should have filed in order to prevent the government from knowing the extent of and knowing the facts material to the determination of his tax liability. You are instructed that the government is not required to prove bad purpose or evil motive. (Emphasis added.) 8 We have stated that the words”
2 later decisions quote this exact passage“prove anything beyond establishing that defendant's action was deliberate, intentional and without justifiable excuse, or otherwise stated, a voluntary, intentional violation of a known legal duty”
2 later decisions quote this exact passage“'merely another way to convey the concept of willfulness.'”
2 later decisions 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.