United States v. Gilkey’s Empirical Analysis

Citation profile

2 federal appellate · 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““For the government would then be put to discovering and proving where the defendant was sojourning when he prepared the return or when he signed it, a task which will generally be impossible unless the defendant himself reveals that information prior to indictment. We note in this connection that there is no place on the tax return form where the signer is asked to indicate where he prepared or signed it.””

   1 later decision quote this exact passage · from the majority
   e.g. 166 Ind. App. 632 - State v. Moles

2. ““The preparation of a return is a lawful or unlawful act according to the intent and manner of its preparation. The work of preparation is ended before it can be presented. The making of a false affidavit is complete when the false oath, or subscription, has been completed. . . . In . . . such case the venue is ... at the place where the preparation has been completed and subscription effected.””

   1 later decision quote this exact passage · from the majority
   e.g. 166 Ind. App. 632 - State v. Moles