Spies v. United States’s Empirical Analysis
317 U.S. 492 · 1943
Citation profile
1,763 federal appellate · 109 district · 161 state decisions
How this case has been cited
Cited by 3,777 later decisions (58 by the Supreme Court) — most recently May 2024 · most notably Holland v. United States (1955), Morissette v. United States (1952)
1,763 federal appellate · 109 district · 161 state decisions — followed in 29 states
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.
Appellate journey
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Mitchell · United States v. Murdock · Helvering v. Mitchell · O'Brien v. United States
Cited together with Holland v. United States · United States v. Murdock · Sansone v. United States · Glasser v. United States · United States v. Bishop
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 3,777 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any conduct, the likely effect of which would be to mislead or to conceal.”
175 later decisions quote this exact passage · from the majority“'innocent errors made despite the exercise of reasonable care.'”
26 later decisions quote this exact passage · from the majority“Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.”
23 later decisions 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.