United States v. Smith’s Empirical Analysis
618 F.2d 280 · 1980
Citation profile
38 federal appellate · 2 district · 4 state decisions
How this case has been cited
Cited by 92 later decisions — most recently November 2018 · most notably Jarvis v. Commissioner (1982), United States v. Moore (1980)
38 federal appellate · 2 district · 4 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 26 U.S.C. § 7203 · 26 U.S.C. § 7205
Relies on Yates v. United States · Penn Central Transportation Co. v. New York City · Schmerler Ford, Inc. v. National Labor Relations Board · Schacht v. United States · In re Disbarment of Levin
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 92 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Smith's 1974 and 1975 'returns' which contained nothing but zeros and constitutional objections, plainly did not even purport to disclose the required information. Smith was thus properly charged with failure to file for those years.”
4 later decisions quote this exact passage · from the majority“relating to the taxpayer's income from which the tax can be computed,”
3 later decisions quote this exact passage · from the majority“divorce (himself) from any organization advocating the willful disobedience of any local, state or federal law”
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.