United States v. Dahlstrom’s Empirical Analysis
713 F.2d 1423 · 1983
Citation profile
112 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 157 later decisions (2 by the Supreme Court) — most recently June 2022 · most notably Zmuda v. Commissioner (1984), Dahlstrom v. Commissioner (1985)
112 federal appellate · 2 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
Relies on Jackson v. Virginia · Gregory v. Helvering · Brandenburg v. Ohio · United States v. Batchelder · Knetsch 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 157 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a 'voluntary intentional violation of a known legal duty.' " Id. at 1427 (quoting United States v. Pomponio, 429 U.S. 10 , 12, 97 S.Ct. 22, 23, 50 L.Ed.2d 12 (1976)). The court held that because "the legality of the tax shelter program advocated by the appellants in this case was completely unsettled by any clearly relevant precedent on the dates alleged in the indictment,”
10 later decisions quote this exact passage · from the majority“a voluntary, intentional violation of a known legal duty.”
8 later decisions quote this exact passage · from the majority“proof of a specific intent to do something which the law forbids; more than a showing of careless disregard for the truth is required.”
5 later decisions 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.