United States v. Samara’s Empirical Analysis
643 F.2d 701 · 1981
Citation profile
57 federal appellate · 2 district · 6 state decisions
How this case has been cited
Cited by 74 later decisions — most recently August 2024 · most notably United States v. Collins (1990), United States v. Azure (1986)
57 federal appellate · 2 district · 6 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. § 6531 · 26 U.S.C. § 7201 · 26 U.S.C. § 7206
Relies on Glasser v. United States · Spies v. United States · Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc. · Sansone v. United States · Barnes 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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]illfullness to defeat or evade federal income taxes may be inferred from ... handling of one's affairs to avoid making records usual in transactions of the kind, and any conduct, the likely effect of which would be to mislead or conceal.”
4 later decisions quote this exact passage · from the majority“'[a]n expert may not go so far as to usurp the exclusive function of the jury to weigh the evidence and determine credibility.'”
2 later decisions quote this exact passage · from the majority“The gist of [a Section 7206(1) ] offense is a false statement, willfully made, of a material matter.'”
2 later decisions 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.