Bohn v. United States’s Empirical Analysis
260 F.2d 773 · 1958
Citation profile
23 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 32 later decisions — most recently May 1984 · most notably Spinelli v. United States (1967), United States v. Smith (1980)
23 federal appellate · 1 district · 1 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. § 4401 · 26 U.S.C. § 4421 · 26 U.S.C. § 7201
Relies on Seaboard MacHinery Corporation v. United States · United States v. Gordon · United States v. Smith · Kahn 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * The word ‘business’ and the phrase ‘engaged in business’ are of common usage and there is no reason to treat jurors as though they were unfamiliar with them. The question whether appellant was ‘engaged in the business’ as charged in this case was a question within ordinary understanding of a taxpayer or of a juror.””
2 later decisions 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.