Stillman v. United States’s Empirical Analysis
177 F.2d 607 · 1949
Citation profile
55 federal appellate · 4 state decisions
How this case has been cited
Cited by 65 later decisions — most recently September 1993 · most notably Standard Oil Company of California v. Moore (1958), Falsone v. United States (1953)
55 federal appellate · 4 state decisions
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 18 U.S.C. § 4 · 26 U.S.C. § 54 · 26 U.S.C. § 55 · 28 U.S.C. § 1732
Relies on Boyd v. United States · Caminetti v. United States · Nye & Nissen v. United States · Blumenthal v. United States · Wilson v. United States
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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The income tax returns were voluntarily executed by appellants under oath. They were not made in compliance with a subpoena or court order, nor were they made under the threat of prosecution or induced by any form of compulsion save that reflected in the duty of every person to report all forms of taxable income in the manner prescribed by our Internal Revenue Laws. If appellants believed that certain declarations in their tax returns might incriminate them they could have refrained from making the voluntary tax declarations here in evidence. However, they chose to report the illicit income rather than risk possible prosecution for making false or incomplete returns covering such income. The disclosures upon the tax returns must therefore be deemed to have been voluntarily entered upon a public record.” 177 F.2d at 617-618 . 2”
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.