United States v. Mangan’s Empirical Analysis
575 F.2d 32 · 1978
Citation profile
53 federal appellate · 7 district · 11 state decisions
How this case has been cited
Cited by 100 later decisions — most recently January 2010 · most notably United States v. Barnes (1979), United States v. Computer Sciences Corp. (1982)
53 federal appellate · 7 district · 11 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 18 U.S.C. § 1341 (White-Collar Crime Penalty Enhancement Act of 2002) · 18 U.S.C. § 286 · 26 U.S.C. § 6064 · 26 U.S.C. § 6103 · 26 U.S.C. § 7201 · 26 U.S.C. § 7206 · 26 U.S.C. § 7701 · 28 U.S.C. § 1731
Relies on Ohio Bureau of Employment Services v. Hodory · United States v. Nixon · United States v. Calandra · Hamling v. United States · Pereira v. United States
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 100 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he definition of 'tax administration' in Sec. 6103(b)(4) is so sweeping as to compel rejection of restrictive interpretation. Clearly this case involved 'the administration, management, [and] conduct ... of the execution and application of the internal revenue law' and 'assessment, collection, enforcement [and] litigation ... functions under such laws.'”
3 later decisions quote this exact passage · from the majority“If objection had been taken, the Government might have been able to elicit further testimony ... showing that the statements were indeed”
2 later decisions quote this exact passage · from the majority“to the extent called to the attention of an expert witness upon cross-examination or relied upon by him in direct examination ...,”
2 later decisions quote this exact passage · from the dissente.g. Mauzey v. Sutliff · Tart v. McGann
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.