United States v. Stierhoff’s Empirical Analysis
549 F.3d 19 · 2008
Citation profile
15 federal appellate · 18 district · 2 state decisions
How this case has been cited
Cited by 44 later decisions — most recently May 2025 · most notably United States v. Pires (2011), United States v. Flores-de-Jesús (2009)
15 federal appellate · 18 district · 2 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. § 6012 · 26 U.S.C. § 7201 · 26 U.S.C. § 7602
Relies on Miranda v. State of Arizona Vignera · United States v. Booker · Apprendi v. New Jersey · Blakely v. Washington · Schneckloth v. Bustamonte
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We add that the defendant's present statement of his subjective belief that the search would be strictly limited to his computer lacks even a patina of plausibility. He observed the search in progress and voiced no objection to either the ransacking of his room or the opening of his unlocked briefcase.”
1 later decision quote this exact passage · from the majority“We hold, therefore, that in a tax evasion case, a summary witness may be permitted to summarize and analyze the facts of record as long as the witness does not directly address the ultimate question of whether the accused did in fact intend to evade federal income taxes.”
1 later decision quote this exact passage · from the majority“The key to admissibility is that the summary witness's testimony does no more than analyze facts already introduced into evidence and spell out the tax consequences that necessarily flow from those facts.”
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.