United States v. Powers’s Empirical Analysis
702 F.3d 1 · 2012
Citation profile
8 federal appellate · 3 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 7206
Relies on Nationwide Mutual Insurance v. Darden · United States v. Perez-Ruiz · United States v. Rodriguez · Nieves-Villanueva v. Soto-Rivera · United States v. Diez
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A criminal defendant is entitled to an instruction on his theory of defense so long as the theory is legally sound and supported by evidence in the record. When a district court decides whether to give a requested instruction, it must take the evidence in the light most favorable to the defendant, without making credibility determinations or weighing conflicting evidence. The standard for ‘plausibility’ is quite low.”
1 later decision quote this exact passage“It is for the judge, not the lawyers or the witnesses, to inform the jury of the law applicable in the case.”
1 later decision quote this exact passage“is not available to one who omits to disclose material information to advisors”
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.