Marcus v. United States’s Empirical Analysis
422 F.2d 752 · 1970
Citation profile
32 federal appellate · 1 district ·
How this case has been cited
Cited by 37 later decisions — most recently July 1996 · most notably United States v. Sun Myung Moon (1983), United States v. Prudden (1970)
32 federal appellate · 1 district ·
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. § 6012 · 26 U.S.C. § 7203 · 28 U.S.C. § 1732
Relies on Miranda v. State of Arizona Vignera · Escobedo v. Illinois · Holland v. United States · United States v. Socony-Vacuum Oil Co. · Lloyd 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If there is no established figure showing the source from which expenditures during the year can be made, or the complete lack of such source, then there is no relevance to proof of expenditures during the year, no matter how large they may be.” (Emphasis supplied). 422 F.2d at 755 . Quoting from Dupree v. United States, 5 Cir. 1955, 218 F.2d 781 .”
1 later decision quote this exact passage · from the majority“[t]he Government failed to lay any foundation to indicate that the expenditures came out of current 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.