United States v. Scott’s Empirical Analysis
521 F.2d 1188 · 1975
Citation profile
75 federal appellate · 4 district · 9 state decisions
How this case has been cited
Cited by 112 later decisions — most recently September 2017 · most notably United States v. Aguilar (1989), United States v. Johnson (1978)
75 federal appellate · 4 district · 9 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. § 7203
Relies on Faretta v. California · Hoffa v. United States · MacHibroda v. United States · Lopez v. United States · Mayberry v. Pennsylvania
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 112 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]o sustain a claim of selective . or discriminatory prosecution, a defendant bears the burden of proving first that 'others similarly situated generally have not been prosecuted’ for similar conduct, and second that ‘his selection was based on an impermissible ground such as race, religion or his exercise of his first amend-, ment right to free speech.'”
8 later decisions quote this exact passage · from the majority“Appellant fails in his claim of discriminatory prosecution because he had not demonstrated that others similarly situated who have failed to file income tax returns have not been prosecuted.”
2 later decisions quote this exact passage · from the majority“where there [is] nothing to be gained by such a hearing.”
2 later decisions 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.