United States v. Williams’s Empirical Analysis
644 F.2d 696 · 1981
Citation profile
30 federal appellate ·
How this case has been cited
Cited by 35 later decisions (1 by the Supreme Court) — most recently March 2019 · most notably Terrell v. United States (1981), United States v. Wilson (1997)
30 federal appellate ·
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 18 U.S.C. § 1503 · 18 U.S.C. § 2 · 26 U.S.C. § 6012 · 26 U.S.C. § 7203 · 26 U.S.C. § 7205 · 26 U.S.C. § 7206 · 26 U.S.C. § 7212
Relies on Glasser v. United States · Spies v. United States · Michel v. United States · United States v. Batchelder · 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) in any way corruptly (2) endeavoring (3) to obstruct or impede the due administration of the Internal Revenue Code.”
2 later decisions quote this exact passage · from the majority“(a) Corrupt or forcible interference. --Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $ 5,000, or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $ 3,000, or imprisoned not more than 1 year, or both. The term "threats of force", as used in this subsection, means threats of bodily harm to the officer or employee of the United States or to a member of his family.”
1 later decision quote this exact passage · from the majority“6. Both in public meetings, where he recruited members to join People Helping People or solicited business as a tax consultant, and in private, where he advised such members of People Helping People as Richard Williams, Jack Terrell proclaimed the shibboleths of the tax protest movement: the income tax is illegal; wages do not constitute income; dollars issued as Federal Reserve notes, not backed by a precious metal, are not taxable. In September 1979, Terrell falsely asserted that he had paid no income taxes for 12 years and that he had stopped his taxes from being withheld a year ago. In this context, Terrell urged others to file W-4 forms claiming exempt status. See also note 10 infra. Because Terrell was not prosecuted on the basis of tenets he advocated, but rather on the basis of acts he committed, this case raises no first amendment issues. See text infra. * * *”
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.