United States v. Main’s Empirical Analysis
598 F.2d 1086 · 1979
Citation profile
70 federal appellate ·
How this case has been cited
Cited by 71 later decisions — most recently August 1995 · most notably Gasho v. United States (1994), United States v. Chaidez (1990)
70 federal appellate ·
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. § 3301 (Federal Unemployment Tax Act) · 26 U.S.C. § 3401 (Tax Adjustment Act of 1966) · 26 U.S.C. § 4481 · 26 U.S.C. § 6331 · 26 U.S.C. § 7212
Relies on Coolidge v. New Hampshire · United States v. Matlock · United States v. Tucker · Sedillo v. United States · United States v. Di Re
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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'once it is determined that a sentence is within limitations set forth in the statute under which it is imposed, appellate review is at an end ...' unless the sentencing judge relied on improper or unreliable information in exercising his or her discretion or failed to exercise any discretion at all in imposing the sentence.”
7 later decisions quote this exact passage · from the dissent““Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than 2 years.””
2 later decisions quote this exact passage · from the dissent“means only that it was performed by a proper official with general authority under the tax code to make the seizure.”
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.