willfulness
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 348 U.S. 121 - Holland v. United States · 1955Most cited · 8,045 citing opinions
income tax evasion
willfulness 'involves a specific intent which must be proven by independent evidence and which cannot be inferred from the mere understatement of income
How often courts cite the case defining “willfulness”
Court decisions citing the opinion that defined “willfulness” — 8,032 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.