United States v. Simonelli’s Empirical Analysis
2008
Citation profile
Relationships
Applies 11 U.S.C. § 523 · 11 U.S.C. § 727 · 31 U.S.C. § 3717 · 31 U.S.C. § 5311 · 31 U.S.C. § 5314 · 31 U.S.C. § 5321
Relies on Kelly v. Robinson · Ratzlaf et Ux United States · United States v. Sotelo · United States v. Fior D'Italia, Inc. · County Sanitation District No. 2 of Los Angeles County v. Lorber Industries of California, Inc.
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Secretary of the Treasury may impose a civil money penalty[.]”
1 later decision quote this exact passage · from the majority“Do NOT file with your Federal Tax Return.”
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.