Mitchell v. United States’s Empirical Analysis

Citation profile

50 federal appellate · 1 district · 1 state decisions

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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““1. In income tax prosecution based on net worth theory, there was failure of proof when the Government failed to present evidence that alleged increase in assets was attributable to taxable income rather than non-taxable sources, in that the Government failed to prove a likely taxable source from which the jury could reasonably find that the alleged net worth increases sprang; and under current authorities there was error in submitting such deficient evidence to the jury. “2. In income tax prosecution based on net worth theory, where alleged net worth increases were evidenced by the Government’s net worth statement based on cost of assets, the trial court erred in admitting into evidence over objection appellant’s financial statements based on market values which greatly exceeded cost as an alleged admission supporting said net worth proof; and the trial court further erred in instructions using said market value financial statements as alleged proof of net income under the net worth method. “3. Under current authorities, the trial court erred in instructions in relation to the net worth method of proving income, in that it did not present a summary of the nature of the net worth method the assumptions on which it rests, and the inferences available for the accused.””

   1 later decision quote this exact passage
   e.g. Mitchell v. United States

2. ““We shall first refer to the claim of error in denying defendant’s motion for acquittal interposed at the close of the government’s case. It is observed that after this motion was interposed and denied at the close of the government’s case, defendant offered testimony and himself testified in his own behalf. He did not renew this motion at the close of all the evidence. Defendant was entitled to offer evidence in his defense notwithstanding the fact that he had interposed a motion for acquittal at the close of the government’s testimony but by so doing he waived his objection to the ruling of the court in denying his motion and his right to allege this ruling as error, and defendant not having interposed a motion for judgment of acquittal at the close of all the testimony, we cannot now consider the question of the sufficiency of the evidence to sustain the judgment and sentence of conviction.””

   1 later decision quote this exact passage
   e.g. McDonough v. United States

3. ““Over Defendant’s objection the government was permitted to introduce in evidence income tax returns made by Defendant covering years prior to the years here involved and also to introduce proof that Defendant made no income tax returns during certain prior years. We think the evidence was admissible. Leeby v. United States, supra; Hanson v. United States, 8 Cir., 186 F.2d 61 ; Schuermann v. United States, 8 Cir., 174 F.2d 397 . A like contention was urged in Leeby v. United States, supra, and in the course of that opinion it is said, inter alia, ‘In estimating defendant’s income on the receipts and disbursements basis, or on the net worth basis, the witness considered the question of his income or want of income prior to 1944 and we think the testimony was admissible for that purpose and the court carefully limited it to that purpose.’ ””

   1 later decision quote this exact passage
   e.g. Kampmeyer v. United States