Smith v. United States’s Empirical Analysis

Citation profile

9 federal appellate ·

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

1. ““ * * * The admission of such tabulations as an aid to the jury does not constitute reversible error. It has been approved by this court in recent cases of income tax evasion. In Gariepy v. United States, 6 Cir., 189 F.2d 459, 462 , the court declared that the computation was at best ‘but an estimate, but as an estimate it was entitled to the consideration of the jury because based on substantially the entire evidence in the record’. Cf. Eggleton v. United States of America, 6 Cir., 227 F.2d 493 ; American Vitrified Products Co. v. Wyer, 6 Cir., 221 F.2d 447 . The use of such calculations was approved by the Supreme Court in United States v. Johnson, 319 U.S. 503, 519 , 63 S.Ct. 1233, 1241 , 87 L.Ed. 1546 . The record shows that within the holding of the Johnson case the trial court herein left the jury ‘free to exercise its untrammeled judgment upon the worth and weight’ of- the evidence given in these charts.””

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