United States v. Bourque’s Empirical Analysis
541 F.2d 290 · 1976
Citation profile
39 federal appellate · 6 district · 6 state decisions
How this case has been cited
Cited by 62 later decisions — most recently March 2021 · most notably United States v. Johnson (1978), United States v. Mangieri (1982)
39 federal appellate · 6 district · 6 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. § 441 · 26 U.S.C. § 443 · 26 U.S.C. § 6072 · 26 U.S.C. § 7203 · 26 U.S.C. § 7206
Relies on Spies v. United States · Donaldson v. United States · Sansone v. United States · Gregg v. United States · Two Guys From Harrison-Allentown, Inc. v. McGinley
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was legally obligated to file the charged return (i. e. a calendar-year return) at all, and not merely whether he failed to file a clearly appropriate return on a specified date.”
1 later decision quote this exact passage“personal vindictiveness on the part of a prosecutor or the responsible member of the administrative agency recommending prosecution would ... sustain a charge of discrimination.”
1 later decision quote this exact passage
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.