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← 444 U.S. 707 - United States v. Euge

United States v. Euge’s Empirical Analysis

1980

Citation profile

656
cited by 656 later decisions
18
cited 18 times by the Supreme Court
27
states following
February 2026
most recently cited

241 federal appellate · 26 district · 223 state decisions

How this case has been cited

Cited by 656 later decisions (18 by the Supreme Court) — most recently February 2026 · most notably Upjohn Company v. United States (1981), Mallard v. United States Dist. Court for Southern Dist. of Iowa (1989)

241 federal appellate · 26 district · 223 state decisions — followed in 27 states

407019801990200020102020decided

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.

Appellate journey

reviewedUnited States v. Euge (from Eighth Circuit Court of Appeals)

Relationships

Applies 26 U.S.C. § 6201 · 26 U.S.C. § 7601 · 26 U.S.C. § 7602 · 26 U.S.C. § 7604 · 26 U.S.C. § 7801 · 28 U.S.C. § 1826

Relies on Miranda v. State of Arizona Vignera · United States v. Wade · Schmerber v. State of California · Gault · Gilbert v. California

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 656 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “should be upheld absent express statutory prohibition or substantial countervailing policies”
    13 later decisions quote this exact passage · from the majority
  2. “absent unambiguous directions from Congress.”
    11 later decisions quote this exact passage · from the majority
  3. “determining the liability of any person for any internal revenue tax.”
    10 later decisions quote this exact passage · from the dissent

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.