United States v. Simonetti’s Empirical Analysis
326 F.2d 614 · 1964
Citation profile
25
cited by 25 later decisions
2
states following
July 1996
most recently cited
19 federal appellate · 5 state decisions
How this case has been cited
Cited by 25 later decisions — most recently July 1996 · most notably Commonwealth v. Carter (1967), State v. Milligan (1976)
19 federal appellate · 5 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. § 7203 · 26 U.S.C. § 7262
Relies on Roviaro v. United States · Scher v. United States
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.