United States v. Chavin’s Empirical Analysis

Citation profile

30 federal appellate · 1 district · 1 state decisions

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

1. “It is apparent from the definition of “tax loss” provided in the guidelines that the government has the correct position. The guidelines state that “tax loss is the total amount of loss that was the object of the offense.” [U.S.S.G.] § 2Tl.l(c)(l). We take the phrase “the object of the offense” to mean that the attempted or intended loss, rather than the actual loss to the government, is the proper basis of the tax-loss figure.”

   3 later decisions quote this exact passage · from the majority
   e.g. United States v. Psihos · 634 F. Supp. 2d 897 - Baxter v. United States

2. “For the purposes of this guideline— (1)If the offense involved tax evasion or a fraudulent or false return, statement, or other document, the tax loss is the total amount of loss that was the object of the offense (ie., the loss that would have resulted had the offense been successfully completed). Notes: (A) If the offense involved filing a tax return in which gross income was un-derreported, the tax loss shall be treated as equal to 28% of the unreported gross income (34% if the taxpayer is a corporation) plus 100% of any false credits claimed against tax, unless a more accurate determination of the tax loss can be made. (B) If the offense involved improperly claiming a deduction or an exemption, the tax loss shall be treated as equal to 28% of the amount of the improperly claimed deduction or exemption (34% if the taxpayer is a corporation) plus 100% of any false credits claimed against tax, unless a more accurate determination of the tax loss can be made. (2) If the offense involved failure to file a tax return, the tax loss is the amount of tax that the taxpayer owed and did not pay. Notes: (A) If the offense involved failure to file a tax return, the tax loss shall be treated as equal to 20% of the gross income (25% if the taxpayer is a corporation) less any tax withheld or otherwise paid, unless a more accurate determination of the tax loss can be made. (3) If the offense involved willful failure to pay tax, the tax loss is the amount of tax that the taxpayer owed and ”

   2 later decisions quote this exact passage · from the majority
   e.g. United States v. Black · United States v. Black

3. “The sentencing guidelines simply authorize a court to avoid the presumptive tax rates if a “more accurate determination of the tax loss can be made.” We do not interpret this provision as giving taxpayers a second opportunity to claim deductions after having been convicted of tax fraud. It must be remembered that, in tax loss calculations under the sentencing guidelines, we are not computing an individual’s tax liability as is done in a traditional audit. Rather, we are merely assessing the tax loss resulting from the manner in which the defendant chose to complete his income tax returns.”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Delfino