United States v. McElroy’s Empirical Analysis
587 F.3d 73 · 2009
Citation profile
12 federal appellate · 3 district ·
How this case has been cited
Cited by 18 later decisions — most recently April 2020
12 federal appellate · 3 district ·
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. § 3231 · 18 U.S.C. § 371 · 26 U.S.C. § 7206 · 28 U.S.C. § 1291
Relies on Illinois v. Gates · United States v. Abboud · 128 S. Ct. 853 - Eura v. United States · United States v. Schaefer · United States v. Feliz
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In determining the total tax loss attributable to the offense {see § IB 1.3(a)(2)), all conduct violating the tax laws should be considered as part of the same course of conduct or common scheme unless the evidence demonstrates that the conduct is clearly unrelated.” It concluded that the state tax losses”
1 later decision quote this exact passage · from the majority“state tax evasion, when proven to be sufficiently similar to the convicted crime, ... may be included ... in the total loss calculation.” E.g. United States v. McElroy, 587 F.3d 73, 88 (1st Cir.2009). However, the First Circuit also noted that”
1 later decision quote this exact passage · from the majority“must be substantially connected to each other by at least one common factor, such as common victims, common accomplices, common purpose, or similar modus operandi.”
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.