Haskell v. United States’s Empirical Analysis
241 F.2d 790 · 1957
Citation profile
38 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 44 later decisions — most recently October 2016 · most notably Edwards v. Valdez (1986), United States v. Wainwright (1969)
38 federal appellate · 1 district · 2 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 Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Murdock · Collett Kitpatrick v. Texas and Pacific Railway Co · International Union, United Automobile, Aircraft & Agricultural Implement Workers of America v. Anderson · Fawcus Mach Co 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Considered in that manner, the instructions made it crystal clear to the jury that the elements of the offense laid in the indictment which must be proved beyond a reasonable doubt were that the defendant was required to file an income tax return for the year 1951; that he did not file a return on or before September 15, 1952; and that his failure to file such a return was purposeful, deliberate and intentional and not accidental, inadvertent, or negligent.””
1 later decision quote this exact passage““ T instruct you that the only bad purpose or bad motive, which it is necessary for the Government to prove in this case is the deliberate intention not to file returns which the defendant knew ought to have been filed, so that the Government would not know the extent of the liability.’ ””
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.