Introducing ATLASLearn more
Legal Opinion

United States v. Bishop

Supreme Court of the United States

Decided May 29, 1973No. 71-1698PublishedCited by 399 opinions

1Opinion of the CourtJustice Blackmun

Chapter 75, subchapter A, of the Internal Revenue Code of 1954, as amended, 26 U. S. C. §§ 7201-7241, is concerned with tax crimes. Sections 7201-7207, inclusive, which in the aggregate relate to attempts to evade or defeat tax, to failures to act, and to fraud, all include the word “willfully” in their respective contexts. Specifically, § 7206 is a felony statute and reads:

Ҥ 7206. Fraud and false statements.
“Any person who—
“(1) Declaration under penalties of perjury. “Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written…

2Cases cited25 opinions

  1. McCarthy v. United StatesSupreme Court of the United States · 1969
  2. Spies v. United StatesSupreme Court of the United States · 1943
  3. Lambert v. CaliforniaSupreme Court of the United States · 1958
  4. Sansone v. United StatesSupreme Court of the United States · 1965
  5. James v. United StatesSupreme Court of the United States · 1961

20 more not listed; retrieve them via the Exa API.

3Cited by399 opinions

  1. Rehaif v. United StatesSupreme Court of the United States · 2019
  2. Cheek v. United StatesSupreme Court of the United States · 1991
  3. Bryan v. United StatesSupreme Court of the United States · 1998
  4. Garner v. United StatesSupreme Court of the United States · 1976
  5. United States v. PomponioSupreme Court of the United States · 1976

394 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API