McCarty v. United States’s Empirical Analysis
409 F.2d 793 · 1969
Citation profile
45 federal appellate · 2 state decisions
How this case has been cited
Cited by 47 later decisions — most recently December 1999 · most notably United States v. Silva (1984), United States v. Heath (1978)
45 federal appellate · 2 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. § 7201 · 26 U.S.C. § 7206
Relies on Holland v. United States · Spies v. United States · American Tobacco Co. v. United States · Sansone v. United States · Scalza 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Such a charge standing alone has been criticized (citing cases) not without some justification as confusing, clumsy, or unnecessary, if not prejudicial, in other cases held to constitute reversible error (citing cases, which include Bloch v. United States, 221 F.2d 786 (9th Cir. 1955), cited in defendants’ brief and quoted from extensively beginning at Page 47) and in another case deemed plain error. When taken in context with an entire charge, however, most courts (citing cases), including this one (citing United States v. Tijerna, 407 F.2d 349 (10th Cir. 1969); Elbel v. United States, 364 F.2d 127 (10th Cir. 1966); Roper v. United States, 54 F.2d 845 (10th Cir. 1931); and Laws v. United States, 66 F.2d 870 (10th Cir. 1933), which have considered the question, have accepted its principle as involving a mere rule of circumstantial evidence not inconsistent with the burden of the government and the doctrine of reasonable doubt, or at worst, as not constituting prejudicial error considering the instructions as a whole.””
1 later decision quote this exact passage · from the majority“willfulness cannot be inferred from a mere understatement of income.”
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.