William Boyd Sloan
Judge Sloan no longer hears cases. This profile is preserved as a historical record of how they ruled.
How Judge Sloan decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
Sloan required concrete proof of extraordinary coercion before setting aside a taxpayer's consent to assessment.
“The Courts’ reluctance to enjoin the administration of the revenue laws requires that an assessment not be voided unless there is a clear showing of improper coercion”
He treated ordinary goods as forfeitable only when the evidence showed a clear intent that the identified goods be sold for unlawful use.
“Only goods in respect to which a clear intention to so sell them for such illegal use is shown are subject to forfeiture.”
Procedural preferences
He transferred related patent cases when another district offered consolidation and greater convenience for the parties and witnesses.
“it would serve the convenience of the parties and witnesses and would be in the interest of justice”
He enforced statutory limitations when the government could not establish that its bankruptcy claim had been allowed and extended.
“This plaintiff may not do as the action is barred by the statute of limitations”
Cautions
He required parties claiming lost profits to produce available tax records where their existing books did not provide enough information.
“None of the documents or tax returns listed in the motion is under the facts subject to any claim of privilege.”
He would not permit a seller's mere knowledge of a buyer's likely unlawful use to substitute for proof that the seller joined or promoted the venture.
“The seller of goods does not become a ‘conspirator’ or an ‘abettor’ merely because he does not refrain from selling goods which he knows the buyers intend to use in committing a crime”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“plaintiff is entitled to recover such amount in this action.”
“The motion to dismiss is, as to the defendant, John A. Griffin, Enforcement Commissioner, therefore overruled and denied.”
“the complainant is entitled to the pendente lite temporary injunctive relief sought”
“The United States is entitled to a judgment for the taxes found to be due by Lawrence P. Cox for the years 1946 and 1947.”
“no sufficient reason for directing a sale of the property is shown, and the prayer for such sale is denied.”
“a judgment for refunds as prayed may be prepared and presented.”
“taxpayer's request for relief will not be granted.”
“Plaintiff’s claim will be dismissed and judgment will be entered in favor of the defendant”
“The order and findings of the Commission, here attacked, are sustained and this action dismissed.”
“A judgment for defendant may be prepared and presented.”
“it would serve the convenience of the parties and witnesses and would be in the interest of justice *25to transfer these cases”
“the plaintiff is entitled to a refund as prayed”
“The plaintiff is entitled to the injunctive relief prayed”
Caseload & timing
From public federal docket records for this judge.
The reviewed decisions predate representative electronic case-level dockets. The profile therefore makes no claim about complete caseload mix, case duration, administrative dispositions, or motion timing.
A historical record
Judge Sloan no longer hears cases. This profile stays available as a record of how they ruled. If you're preparing for a matter, start from the court's current bench.