John Minor Wisdom
Judge Wisdom no longer hears cases. This profile is preserved as a historical record of how they ruled.
How Judge Wisdom decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
Looks past a transaction's paperwork to its economic reality in tax cases.
“The so-called dividend and sale were one transaction. The note was but one transitory step in a total, pre-arranged plan to sell the stock.”
Treats a real conflict of interest as a per se denial of effective representation, without requiring a showing of specific prejudice.
“where the conflict is real, as it is here, a denial of the right to effective representation exists, without a showing of specific prejudice.”
Declines to rewrite an unambiguous statute even where the result is harsh; deference to the legislature's text.
“This Court cannot rewrite Congressional legislation to cover a situation that Congress may not have foreseen. Absent some ambiguity in the statute, we must apply it as written.”
Procedural preferences
Resolves jurisdiction and standing before reaching the merits of a dispute.
“Before ruling on the merits of the case, it is imperative that the court first determine whether it has jurisdiction to hear the suit; if jurisdiction is lacking, then the court has no authority to consider the merits.”
Requires evidence of actual disruption, not mere apprehension, before speech may be restrained.
“undifferentiated fear or apprehension of disturbance is not enough to overcome the right to freedom of expression.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“the appellant's motion for injunctive relief pending appeal is granted”
“The decision of the Tax Court is reversed.”
“The case is remanded to the district court for action consistent with this order and opinion.”
“Reversed and remanded.”
“The judgment of the Tax Court is reversed with directions to enter final judgment for the Commissioner.”
“the judgment of the district court will be reversed, and the case remanded”
“Reversed and remanded.”
A historical record
Judge Wisdom 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.