Supreme Court of the United States / October Term 1972

United States v. Bishop

Decided May 29, 1973. Harry Andrew Blackmun delivered the opinion of the Court.

Docket 71-1698 · 412 U.S. 346 (1973) · Cited 417 times

Holding

The word 'willfully' has the same meaning in 7206(1) and 7207, connoting the voluntary, intentional violation of a known legal duty, and the distinction between the statutes is found in the additional misconduct that is essential to the violation of the felony provision; hence, the District Court properly refused the requested lesser-included-offense instruction based on respondent's erroneous contention that the word 'willfully' in the misdemeanor statute implied less scienter than the same word in the felony statute.

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How the Justices voted

Decided 8–1.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

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Official text

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Source: Supreme Court of the United States, slip opinions (1973). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).