United States v. Dickerson’s Empirical Analysis
413 F.2d 1111 · 1969
Citation profile
106 federal appellate · 4 district · 7 state decisions
How this case has been cited
Cited by 137 later decisions (1 by the Supreme Court) — most recently May 1991 · most notably Beckwith v. United States (1976), United States v. Heffner (1969)
106 federal appellate · 4 district · 7 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. § 3731 · 26 U.S.C. § 7203
Relies on Miranda v. State of Arizona Vignera · Stovall v. Denno · Escobedo v. Illinois · Johnson v. State of New Jersey · Gouled 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 137 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“at the inception of the first contact with the taxpayer after the case has been transferred to the Intelligence Division.”
7 later decisions quote this exact passage · from the majority“We understand the teaching of Miranda to be that one confronted with governmental authority in an adversary situation should be accorded the opportunity to make an intelligent decision as to the assertion or relinquishment of those constitutional rights designed to protect him under precisely such circumstances. * * * [I]t is the very fact that the taxpayer is not informed of the pendency of a criminal investigation which aggravates the dilemma in which he finds himself. Unaware of the possible consequences of his cooperation with the agents, he may nevertheless believe that he is obligated to supply the necessary information in order to satisfy any possible tax deficiency which he may owe. 413 F.2d at 1114-1116 .”
3 later decisions quote this exact passage · from the majority“to apply our holding to interrogations taking place after the date of the decision [July 28, 1969].”
2 later decisions 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.