United States v. Clemente’s Empirical Analysis
608 F.2d 76 · 1979
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently December 2015
11 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 18 U.S.C. § 3237 · 26 U.S.C. § 7201 · 26 U.S.C. § 7203 · 26 U.S.C. § 7206
Relies on Wingo v. Wedding · Helstoski v. Meanor · Warner v. Goltra · Indiana Harbor Belt Railroad v. United States · Manfredi 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The amendment must be interpreted in terms of the mischief it was intended to rectify.”
4 later decisions quote this exact passage · from the majority““Is not a sword enabling the taxpayer to transfer prosecution to his district of residence in cases ... where the government seeks to establish venue wholly apart from any use of the mails. The statute does not enable a taxpayer who has violated the law in a district by means other than the use of the mails to escape prosecution in that district simply by mailing a letter. We construe § 3237(b) to apply, at most, to tax prosecutions that involve the use of the mails in the sense that a mailing, whether or not alleged in the indictment, is the basis on which the prosecution seeks to establish venue in a district other than the taxpayer’s district of residence.””
1 later decision quote this exact passage · from the majority“[W]here venue for prosecution of an offense described in [§ 7206(1) or (2) ] ... is based solely on a mailing to the Internal Revenue Service, and prosecution is begun in a judicial district other than the judicial district in which the defendant resides, he may upon motion filed in the district in which the prosecution is begun, elect to be tried in the district in which he was residing at the time the alleged offense was committed: Provided, That the motion is filed within twenty days after arraignment of the defendant upon indictment or information”
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.