United States v. Phipps’s Empirical Analysis
29 F.3d 54 · 1994
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently October 2012
3 federal appellate ·
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 18 U.S.C. § 3742 · 26 U.S.C. § 7206
Relies on American Manufacturers Mutual Insurance v. United States · Mayers v. United States · United States v. Parker · United States v. St. Cyr · United States v. Santiago
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a defendant is shown to have prepared or assisted in the preparation of tax returns on more than an occasional or sporadic basis, the sentencing court may find that he provided those services regularly; and if it finds that he was paid for those services, the court may properly conclude that he was in the business of preparing tax returns within the meaning of 2T1.4(b)(3).”
1 later decision quote this exact passage · from the majority“more than isolated, casual, or sporadic activity,”
1 later decision quote this exact passage · from the majority
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.