State v. Sinner’s Empirical Analysis

Citation profile

7 state decisions

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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““[I]ntent” is a fact, which, more often than not, must be and is proved by circumstantial evidence. Proof that a taxpayer’s income triggered the statutory duty to pay Missouri’s income tax, § 143.481(1),3 supports the inference that the taxpayer knew he had that affirmative duty. Given these facts, additional proof showing the taxpayer failed to file a tax return, despite knowledge of his duty to do so,, supports the inference the taxpayer made a conscious- choice not to file the return. Those facts plus proof that the taxpayer realized he actually owed taxes, support the further inference the taxpayer made the conscious choice not to file a tax return for the purpose of depriving the state of its lawful right to the taxes due. And, the basis of fraud is depriving someone of his lawful right, interest or property by fraudulent means.”

   1 later decision quote this exact passage
   e.g. 174 F. Supp. 3d 1043 - Brittingham v. Gove-Ortmeyer