United States v. Swallow’s Empirical Analysis
511 F.2d 514 · 1975
Citation profile
54 federal appellate · 4 district · 3 state decisions
How this case has been cited
Cited by 68 later decisions — most recently June 2020 · most notably United States v. Garner (1976), United States v. Miller (1976)
54 federal appellate · 4 district · 3 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
Relies on Spies v. United States · Desist v. United States · Sansone v. United States · James v. United States · Boesche v. Udall
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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The final element of the [§] 7201 offense is an affirmative act constituting an attempt to evade or defeat the tax. The conduct must amount to a willful and positive attempt to evade a tax in any manner or to defeat it by any means. It may involve concealment of assets or covering up sources of income, or handling one's affairs to avoid making records usual in transactions of the kind involved, or any conduct whose likely effect would be to mislead or conceal.”
2 later decisions quote this exact passage · from the majority“(e)ven though the evidence may be weak, insufficient, inconsistent or of doubtful credibility.”
2 later decisions quote this exact passage · from the majority“'whether, after reviewing 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 majoritye.g. Lucero v. Kerby
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.