Johnson v. Sawyer’s Empirical Analysis
1991
Citation profile
9 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 6103 · 26 U.S.C. § 7201 · 26 U.S.C. § 7217 · 26 U.S.C. § 7431 · 28 U.S.C. § 2671 · 28 U.S.C. § 2680
Relies on Feres v. United States · Berkovitz v. United States · United States v. S.A. Empresa De Viacao Aerea Rio Grandense · Indian Towing Company v. United States · Roberts v. Louisiana
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) all papers filed in the case would give plaintiff’s name as “Elvis Johnson” rather than “E.E. ‘Johnny’ Johnson,” by which he is normally known; (2) papers requiring Johnson’s street address would give it as 1100 Milam Street in Houston, which was the address of his attorney, and no reference to his address at 25 Adler Circle, Galveston would be made; (3) the Government would seek to have the presentence investigation completed before the criminal information was filed so that the probation officer’s recommendation could be made known to the judge by the time the information was filed; (4) the information would be filed late on a Friday afternoon, and the case would be brought before the judge immediately, so that arraignment and sentencing could be completed that same afternoon; and (5) the U.S. Attorney’s office would publish no press release. Powers also agreed to recommend probation, and not to oppose a plea of nolo contendere. 5”
2 later decisions quote this exact passage““ ... on ... April 15, 1976 ... the defendant ELVIS JOHNSON, a resident of Galveston, Texas, did willfully and knowingly attempt to evade and defeat a large part of the income tax due and owing by him to the United States for the calendar year 1975, by preparing and causing to be prepared, by signing and causing to be signed, and by mailing and causing to be mailed, ... a false and fraudulent income tax return, which was filed with the Internal Revenue Service, wherein he stated and represented that his taxable income for said calendar year was $53,589.00 and that the amount of tax due and owing thereon was the sum of $18,374.50, whereas, as he then and there well knew, his taxable income for 1975 was $59,784.18 upon which said taxable income he owed to the United States an income tax of $21,849.47 (Violation: Title 26, United States Code, Section 7201).””
1 later decision quote this exact passagee.g. Johnson v. Sawyer“INSURANCE EXECUTIVE PLEADS GUILTY IN TAX CASE GALVESTON, TEXAS — In U.S. District Court here, Apr. 10, Elvis E. Johnson, 59, plead [sic] guilty to a charge of federal tax evasion. Judge Hugh Gibson sentenced Johnson, of 25 Adler Circle, to a six-month suspended prison term and one year supervised probation. Johnson, an executive vice-president for the American National Insurance Corporation, was charged in a criminal information with claiming false business deductions and altering documents involving his 1974 and 1975 income tax returns. In addition to the sentence, Johnson will be required to pay back taxes, plus penalties and interest.”
1 later decision quote this exact passagee.g. Johnson v. Sawyer
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.