United States v. Ness’s Empirical Analysis
652 F.2d 890 · 1981
Citation profile
47 federal appellate · 6 district · 3 state decisions
How this case has been cited
Cited by 72 later decisions (1 by the Supreme Court) — most recently December 2000 · most notably Rowlee v. Commissioner (1983), United States v. Sun Myung Moon (1983)
47 federal appellate · 6 district · 3 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
Relies on Ohio Bureau of Employment Services v. Hodory · County of Los Angeles v. Chavez-Salido · United States v. Pomponio · Boesche v. Udall · City of Philadelphia v. New Jersey
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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that others similarly situated have not been prosecuted and that the allegedly discriminatory prosecution ... was based on an impermissible motive.”
5 later decisions quote this exact passage · from the majority“While he showed that similarly situated members of his tax protest group had also been prosecuted, Ness did not show a single instance of a similarly situated but nonprotesting violator who had not been prosecuted. The fact that access to the Government’s files might be helpful to a defendant seeking to prove discriminatory prosecution does not relieve him of the burden of making an initial showing, nor does that fact, in itself, entitle every defendant raising such a claim to discovery.”
1 later decision quote this exact passage · from the majority“Tax violations are not a protected form of political dissent”
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.