5th Circuit Cites Wikipedia in Tax Case

I previously have blogged the citation of Wikipedia by students, law professors, and judges (including Tax Court judges).  The Fifth Circuit has become the latest court to cite Wikipedia in a tax case in Exxon Mobil Corp. v. Commissioner, No. 06-60276 (5th Cir. 4/10/07), for, of all things, the meaning of "accrue":

The word “accrue” is an accounting term that means to record or calculate an item of income or expense that has not yet been paid. http://en.wikipedia.org/wiki/Accrual (accessed: March 23, 2007). Accrued interest is interest that is due or earned as of a certain calculation date but which has not yet been paid. Because of interest compounding, accrued interest continues to earn interest, just as does the principal amount of the tax overpayment.