United States v. Harold H. Uchimura’s Empirical Analysis
1997
Citation profile
7 federal appellate ·
Relationships
Applies 15 U.S.C. § 78J (§ 10 of the Securities Exchange Act of 1934) · 18 U.S.C. § 1001 (Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990) · 18 U.S.C. § 1014 · 18 U.S.C. § 1623 · 18 U.S.C. § 287 · 26 U.S.C. § 7206 · 28 U.S.C. § 1291
Relies on Brecht v. Abrahamson · Griffith v. Kentucky · TSC Industries, Inc. v. Northway, Inc. · United States v. Gaudin · O'NEAL v. McAninch
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Id. at 1322. The court found that materiality under 26 U.S.C. § 7206(1) is an essential element for the jury to determine because it is fact-dependent: 23 Under most circumstances, this Court's pre-Gaudin statement that”
2 later decisions quote this exact passage · from the majority“the Supreme Court's reasoning [in Gaudin ] applies with equal potency to every crime of which materiality is an element.”
2 later decisions quote this exact passage · from the majority“any failure to report income is material”
2 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.