Hamman v. United States’s Empirical Analysis
340 F.2d 145 · 1965
Citation profile
14 federal appellate ·
Relationships
Applies 26 U.S.C. § 7201
Relies on Holland v. United States · Dunn v. United States · Tennessee Burley Tobacco Growers' Ass'n v. Range · Mitchell v. United States · Dominguez 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Understatement of income tax in prior years, without further evidence of willfulness is admissible to show intent.”
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.