United States v. Hendrickson’s Empirical Analysis
2009
Citation profile
1 district · 1 state decisions
Relationships
Applies 18 U.S.C. § 1621 · 26 U.S.C. § 3401 (Tax Adjustment Act of 1966) · 26 U.S.C. § 6332 · 26 U.S.C. § 7201 · 26 U.S.C. § 7206 · 26 U.S.C. § 7343 · 26 U.S.C. § 7701
Relies on New York Times Co. v. Sullivan · Hamling v. United States · National Association for Advancement of Colored People v. Y Button · Bordenkircher v. Hayes · Costello 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an individual whose activities are merely those of common right, such as those working for remuneration in the private sector * * * was not an 'employee' and the remuneration he earned was not 'wages', as those terms of art are defined in the tax laws.”
2 later decisions quote this exact passage“described by § 7343 - a class that is typified by corporate officers and employees, as well as members and employees of partnerships — Defendant surmises that such individuals cannot be deemed”
1 later decision quote this exact passage“within the meaning of § 7343 (and hence under § 7206(1) ). This attempt at statutory construction fails at its initial premise. While Defendant states as ipse dixit that it is”
1 later decision quote this exact passage
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.