How Authoritative Is Wikipedia?
Authoritative enough for the Fifth Circuit, apparently. Last week, in Exxon Mobil Corp. v. Commissioner (note 1), a circuit panel cited the online encyclopedia for its definition of the accounting term "accrue." (Hat tip to Appellate Law &Practice.)
Are internet-savvy clerks are showing their influence? Should the Fifth Circuit rely on a wiki of uncertain authorship to define a term of art?
