United States v. Wilson’s Empirical Analysis
887 F.2d 69 · 1989
Citation profile
12 federal appellate · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently April 2001
12 federal appellate · 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.
Relationships
Applies 18 U.S.C. § 371 · 26 U.S.C. § 6064 · 26 U.S.C. § 7206
Relies on Ohio Bureau of Employment Services v. Hodory · Pinkerton v. United States · Bates v. State Bar · Alexander v. United States · McKesson Corp. v. Division of Alcoholic Beverages & Tobacco
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Once a taxpayer has taken control of funds diverted from a corporation and then fails to report such funds as income or to make any adjustment in the corporate books to reflect a return of capital, that is sufficient to imply willful intent to evade taxes.”
1 later decision quote this exact passage · from the majority“[t]o avail himself of the defense, a defendant must demonstrate that he provided full information to the preparer and then filed the return without having reason to believe it was incorrect.”
1 later decision quote this exact passage · from the majority“[R]eliance on a qualified tax preparer is an affirmative defense to a charge of willful filing of a false tax return.”
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.