United States v. Eaken’s Empirical Analysis
17 F.3d 203 · 1994
Citation profile
4
cited by 4 later decisions
July 2010
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 7201 · 26 U.S.C. § 7203
Relies on Jackson v. Virginia · Spies v. United States · Cheek v. United States · Sansone v. United States · Poland v. Arizona
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may be inferred from conduct such as keeping a double set of books, making false entries or alterations, or false invoices or documents, destruction of books or records, concealment of assets or covering up sources of income, handling one’s affairs to avoid making the records usual in transactions of the kind, and any conduct, the likely effect of which would be to mislead or to conceal.”
1 later decision quote this exact passage · from the majority“If the tax-evasion motive plays any part in [the affirmative willful] conduct the offense may be made out even though the conduct may also serve other purposes such as concealment of other crime.”
1 later decision 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.