United States v. Brooks’s Empirical Analysis
174 F.3d 950 · 1999
Citation profile
29 federal appellate · 1 district ·
How this case has been cited
Cited by 45 later decisions — most recently March 2019 · most notably United States v. Ervasti (2000), United States v. Boyd (1999)
29 federal appellate · 1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 7201 · 26 U.S.C. § 7203 · 26 U.S.C. § 7205
Relies on Spies v. United States · United States v. Dunnigan · Cheek v. United States · Sansone v. United States · Ham v. South Carolina
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In reviewing the sufficiency of the evidence to support a guilty verdict, we look at the evidence in the light most favorable to the verdict and accept as established all reasonable inferences supporting the verdict.”
1 later decision quote this exact passage · from the majority“[t]o prove a tax deficiency, the first element [of income tax evasion under § 7201], the government must show that the taxpayer had unreported taxable income.”
1 later decision quote this exact passage · from the majority“[i]n a tax evasion prosecution it is necessary to show that an individual received more income than he reported.”
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.