Phillips v. United States’s Empirical Analysis
406 F.2d 599 · 1969
Citation profile
20 federal appellate · 1 state decisions
How this case has been cited
Cited by 22 later decisions — most recently November 2022
20 federal appellate · 1 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 18 U.S.C. § 1005 · 18 U.S.C. § 2
Relies on Coffin v. United States · Perez v. United States · United States v. Britton · Acro Manufacturing Co. v. Commissioner · United States v. Darby
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It cannot be the law that officers of a bank may make a sham entry with the intent to deceive, and yet, merely because they go through the idle and deceitful form of making a transaction to which the entry might nominally but cannot really relate, protect themselves from the consequences of their real conduct. Such a holding would facilitate the vicious practice condemned by law.”
1 later decision quote this exact passage · from the majority“the fact that [an entry's] falsity may be exposed by an examination of other books of account, does not render it any less a false entry made with intent to deceive”
1 later decision quote this exact passage · from the majority“transactions to which the entry relates must be real and substantial, and not merely formal,”
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.