United States v. Null’s Empirical Analysis
415 F.2d 1178 · 1969
Citation profile
44 federal appellate · 2 district · 5 state decisions
How this case has been cited
Cited by 59 later decisions — most recently August 2007 · most notably United States v. Mandel (1979), United States v. Aramony (1996)
44 federal appellate · 2 district · 5 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. § 7206
Relies on Michelson v. United States · Shapiro v. United States · United States v. Stoehr · Herzog 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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'whether a particular item must be reported in order that the taxpayer estimate and compute his tax correctly'”
5 later decisions quote this exact passage · from the majority“§ 7206. Fraud and false statements Any person who— (1) Declaration under penalties of perjury.- — Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both, together with the costs of prosecution.”
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.