Miller Et Al. v. United States’s Empirical Analysis
1974
Citation profile
174 federal appellate · 17 district · 8 state decisions
How this case has been cited
Cited by 239 later decisions (1 by the Supreme Court) — most recently August 1998 · most notably United States v. Scotto (1980), United States v. Sierra-Hernandez (1978)
174 federal appellate · 17 district · 8 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. § 6531 · 26 U.S.C. § 7206
Relies on Jaben v. United States · United States v. Miller · Benes 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 239 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“which he does not believe to be true and correct as to every material matter.”
1 later decision quote this exact passage · from the concurrence
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.