United States v. Bender’s Empirical Analysis
218 F.2d 869 · 1955
Citation profile
112 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 159 later decisions — most recently March 2016 · most notably Baker v. United States (1968), Elwert v. United States (1956)
112 federal appellate · 1 district · 3 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 26 U.S.C. § 145
Relies on Bell v. United States · United States v. Hornstein · United States v. Link · United States v. Fotopulos
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 159 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The defendant seems to contend that the Government here must prove all the facts necessary to show unpaid tax on net income in excess of all business costs and expenses and personal exemptions. But that is not required. “The taxpayer’s costs and other factors which would lessen his tax liability are peculiarly within his own knowledge. Accordingly, the law has placed upon him the burden of going forward with the evidence once the Government has established receipts in excess of those reported in his income tax return.””
5 later decisions quote this exact passage · from the majority“It is the trial judge’s duty to so control the presentation of evidence to the jury that it will be as well organized and understandable as possible. The traditional procedure is for the defendant to present his defense. As each witness testifies, it is important that the opposing party have an opportunity to test his truthfulness and competency. But it is also important that the regular procedure of the trial be maintained. [Therefore,] [t]he trial judge’s duty to see that the evidence is presented to the jury in as orderly and understandable a manner as possible requires that he have broad discretion in such matters, [ 218 F.2d at 873-74 .]”
2 later decisions quote this exact passage · from the majority“A bill of particulars may be amended at any time subject to such conditions as justice requires.”
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.