Beard v. United States’s Empirical Analysis

Citation profile

48 federal appellate · 1 district ·

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

1. ““It is said that the agents did not establlish a starting point with reasonable ■ certainty and in fact had no way of knowing the exact amount of the assets and liabilities of the defendant either at the beginning or end of the year. In this respect, however, the quality of the proof offered by the Government did not differ materially from that usually employed in criminal prosecutions when the Government is forced to estimate the net worth of the defendant because he has failed to keep or refuses to produce records of his business.” Beard v. United States, 4 Cir., 1955, 222 F.2d 84 , 89. See, Traum v. Commissioner, 7 Cir., 1956, 237 F.2d 277 , 280-281; Latendresse v. Commissioner, 7 Cir., 1957, 243 F.2d 577 , 580.”

   2 later decisions quote this exact passage · from the majority
   e.g. Baumgardner v. Commissioner · Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue

2. ““Moreover, the instruction related to the duty imposed by the taxing statutes upon the defendant to keep records of his transactions so that the extent of his liability to income tax might be ascertained; and therefore the case falls within the rule laid down in Shapiro v. United States, 335 U.S. 1 , 68 S.Ct. 1375 , 92 L.Ed. 1787 , which reviewed a conviction of violating the regulations under the Emergency Price Control Act and held that it was proper for the jury, in determining the issue of the defendant’s guilt, to consider the business records of the defendant produced by him under a subpoena issued by authority of the statute. It was held that all records which Congress in the exercise of its constitutional powers may require individuals to keep in the conduct of their affairs relating to the public interest become public records in the sense that they fall outside the constitutional protection of the Fifth Amendment.””

   1 later decision quote this exact passage · from the majority
   e.g. Smith v. United States

3. “* * * the privilege which exists as to private papers cannot be maintained in relation to `records required by law to be kept in order that there may be suitable information of transactions which are the appropriate subjects of governmental regulation, and the enforcement of restrictions validly established.'”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Clancy