Elwert v. United States’s Empirical Analysis
231 F.2d 928 · 1956
Citation profile
70 federal appellate · 3 state decisions
How this case has been cited
Cited by 115 later decisions — most recently October 2019 · most notably United States v. Nelson (1969), United States v. Marabelles (1984)
70 federal appellate · 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. § 122 · 26 U.S.C. § 145 · 26 U.S.C. § 7201
Relies on Spies v. United States · Remmer v. United States · De Moss v. United States · Bridges v. United States · S. C. Johnson & Son, Inc. v. Johnson
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 115 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The test to be applied on motion for judgment of acquittal * * * is not whether in the trial court’s opinion the evidence fails to exclude every hypothesis but that of guilt, but rather whether as a matter of law reasonable minds, as triers of the fact, must be in agreement that reasonable hypothesis other than guilt could be drawn from the evidence. * * * If reasonable minds could find that the evidence excludes every reasonable hypothesis but that of guilt, the question is one of fact and must be submitted to the jury.””
2 later decisions quote this exact passage“The jury may conclude a witness is not telling the truth as to one point, is mistaken as to another, but is truthful and accurate as to a third.”
2 later decisions quote this exact passage““A prosecution for wilful failure to file a return may be maintained where there is no tax due. But no prosecution for wilful attempts to evade or defeat a tax is possible unless there .is some tax due.” (Italics ours.)”
1 later decision quote this exact passage
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.