United States v. Stein’s Empirical Analysis
437 F.2d 775 · 1971
Citation profile
23 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently March 2011 · most notably United States v. Tarwater (2002), United States v. Bray (1976)
23 federal appellate ·
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
Relies on Glasser v. United States · Holland v. United States · Sansone v. United States · United States v. Johnson · Ex Parte Barber
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Of course, proof under the bank deposit theory is circumstantial in nature, but we know of no reason why such deposits may not be considered in determining income, when there is no evidence they represent anything other than income.”
1 later decision quote this exact passage · from the majority“whether, after viewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.”
1 later decision quote this exact passage · from the majority“[t]here is no requirement that the government establish the exact amount of unreported income, as proof of a substantial sum will suffice.”
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.