United States v. Cindrich’s Empirical Analysis
241 F.2d 54 · 1957
Citation profile
9 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 18 later decisions — most recently August 1979
9 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 Holland v. United States · Costello v. United States · Spies v. United States · United States v. Dotterweich · Logan v. United States
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““While net worth was not the government’s position, there was the interesting fact that after filing loss returns for 1946 through 1950, the defendant began construction of a $60,000 home in 1951.””
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.