United States v. Perlmutter’s Empirical Analysis
1987
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 5 later decisions — most recently July 2018
2 federal appellate · 1 district ·
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 18 U.S.C. § 1001 (Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990) · 18 U.S.C. § 1503 · 18 U.S.C. § 2 · 31 U.S.C. § 5311 · 31 U.S.C. § 5312 · 31 U.S.C. § 5313 · 31 U.S.C. § 5322
Relies on Vandygriff v. Phillips · Northern Pipeline Construction Co. v. Marathon Pipe Line Co. · Hildebrand v. Social Security Administration · United States v. Sisson · Enmund v. Florida
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.
“(a) Cash receipts of more than $10,000.00 —Any person— (1) who is engaged in a trade or business, and (2) who, in the course of such trade or business, receives more than $10,000 in cash in 1 transaction (or 2 or more related transactions), shall make the return described in subsection (b) with respect to such transaction (or related transactions) at such time as the Secretary may by regulations prescribe.”
1 later decision quote this exact passage · from the majority“[w]hile the concealment of a fact that no one has a legal duty to disclose may not be a violation of [ section 1001 ], such is not the case where a regulation or form requires disclosure.”
1 later decision quote this exact passage · from the majority“falsif[y], coneal[ ], or cover[ ] up by any trick, scheme, or device”
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.