United States v. Smith’s Empirical Analysis
484 F.2d 8 · 1973
Citation profile
22 federal appellate · 6 district · 1 state decisions
How this case has been cited
Cited by 37 later decisions — most recently April 2024 · most notably Rowlee v. Commissioner (1983), Becker v. Kroll (2007)
22 federal appellate · 6 district · 1 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. § 3402 · 26 U.S.C. § 7205
Relies on Abel v. United States · Turner v. United States · Donaldson v. United States · Brushaber v. Union Pacific Railroad · United States v. Malinowski
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.
“Often ... the court will correct the indictment or information by reading the statute to the jury and thus make it clear that only one of the acts charged needs to be proven. But the fact that the trial court does not do so and, in fact, charges the jury in the conjunctive, offers no exception to the general rule.”
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.