United States v. Poll’s Empirical Analysis
538 F.2d 845 · 1976
Citation profile
7 federal appellate · 4 state decisions
How this case has been cited
Cited by 14 later decisions — most recently August 2008
7 federal appellate · 4 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. § 7202 · 26 U.S.C. § 7206
Relies on Glasser v. United States · North Carolina v. Pearce · Ashe v. Swenson · Green v. United States · United States v. Ewell
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[W]hen the first conviction has been reversed and the matter remanded, the slate has been wiped clean and the Government is free to prosecute the defendant on a different statutory violation regardless if it is considered the same or a separate offense.”
2 later decisions quote this exact passage · from the majoritye.g. State v. Low · State v. Low
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.