United States v. Easterday’s Empirical Analysis
564 F.3d 1004 · 2008
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently March 2024
3 federal appellate · 1 district · 1 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.
Appellate journey
reviewedthe decision below (from Washington Western District Court)
Relationships
Applies 26 U.S.C. § 7202 · 26 U.S.C. § 7203 · 26 U.S.C. § 7206 · 28 U.S.C. § 46
Relies on Neder v. United States · McCarthy v. United States · Spies v. United States · Cheek v. United States · Sansone 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The defendant asserts that his failure to pay his taxes ... was not willful because he did not have enough money to pay them. However, every United States citizen has an obligation to pay his income tax when it comes due. A taxpayer is obligated to conduct his financial affairs in such a way that he has cash available to satisfy his tax obligations on time. As a general rule, financial inability to pay the tax when it comes due is not a defense to criminal liability for willfully failing to pay income taxes.”
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.