United States v. Johnson’s Empirical Analysis
398 F.2d 29 · 1968
Citation profile
8
cited by 8 later decisions
1
states following
January 1978
most recently cited
5 federal appellate · 2 state decisions
Relationships
Applies 26 U.S.C. § 7214
Relies on Boesche v. Udall · Clancy v. United States · Bird v. United States · Schleich v. Butterfield · Beck 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * He was charged with acting in connection with the revenue laws and he was so acting in preparing re turns even if he did so away from his office and after regular working hours.””
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.