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← 65 FSUPP 976 - Ex parte Berkoff

Ex parte Berkoff’s Empirical Analysis

1946

Citation profile

5
cited by 5 later decisions
1
states following
March 1957
most recently cited

4 federal appellate · 1 state decisions

Relationships

Applies 15 U.S.C. § 715 · 26 U.S.C. § 145

Relies on United States v. Borden Co. · Posadas v. National City Bank · Waley v. Johnston · United States v. Gilliland · Holiday v. Johnston

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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““That the respondent has been guilty of unprofessional conduct contrary to the provisions of Section 2383 of the Business and Professions Code of the State of California, as follows: “That on or about May 4, 1953, in a proceeding then pending in the United States District Court for the Southern District of California, Central Division, entitled ' United States o-f America vs. Bichard Douglas Furnish (charged as Richard D. Furnish) ’, No. 22,754 Criminal, the respondent was convicted of felonies and criminal offenses involving moral turpitude, to wit: two counts of violation of Title 26 U.S.C. Section 145 (b), in that he did wilfully and knowingly attempt to defeat and evade a large part of the income tax owing by him to the United States of America for the calendar years 1947 and 1948, and each of said years. ’ ’”
    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.