United States v. Kaatz’s Empirical Analysis
705 F.2d 1237 · 1983
Citation profile
32 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 51 later decisions — most recently September 2024 · most notably United States v. Troutman (1987), United States v. Tarwater (2002)
32 federal appellate · 3 district · 1 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
Applies 26 U.S.C. § 7206 · 28 U.S.C. § 1732
Relies on Glasser v. United States · Bruton v. United States · Holland v. United States · Fisher v. United States · Spies 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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[Defendants] handled their affairs so as to avoid making the records usual to the businesses which they operated, and they did not disclose to their accountant the receipts which they diverted. Substantial evidence establishes the noted facts, and sustains a reasonable inference of willfulness. The [r]ecord supports the jury verdict finding each defendant guilty of each count in which he was named.”
2 later decisions quote this exact passage · from the majority“from conduct such as keeping a double set of books, making false entries or alterations, or false invoices or documents, destruction of books or records, concealment of assets or covering up sources of income, handling of one's affairs to avoid making the records usual in transactions of the kind, and any conduct, the likely effect of which would be to mislead or to conceal.”
1 later decision quote this exact passage · from the majority“handled their affairs so as to avoid making the records usual to the businesses which they operated, and they did not disclose to their accountant the receipts which they diverted”
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.