United States v. Hecht’s Empirical Analysis
705 F.2d 976 · 1983
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently April 2014
15 federal appellate ·
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. § 7201
Relies on Sansone v. United States · Swansboro Country, Inc. v. Lumberman's Mortgage Co. · Cleveland v. United States · National Ass'n for the Advancement of Colored People v. Claiborne Hardware Co. · Marshall v. Doe
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“At best, defense counsel merely offered [his] requested instructions to the trial judge for his consideration, and such an offer in and of itself is not sufficient to preserve an error based upon the judge's failure subsequently to use the requests.”
1 later decision quote this exact passage · from the majority“attempted willfully to evade the tax, that there was a tax deficiency, and that the defendant committed some affirmative act to that end.”
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.