United States v. Neilson’s Empirical Analysis
721 F.3d 1185 · 2013
Citation profile
3 federal appellate · 1 district ·
Relationships
Applies 18 U.S.C. § 1001 (Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990) · 26 U.S.C. § 7201 · 26 U.S.C. § 7212 · 26 U.S.C. § 7612
Relies on United States v. Fortier · Morrison Knudsen Corporation v. Fireman's Fund Insurance Company · United States v. Wright · United States v. McEnry · United States v. Halliday
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.
“'use the guideline most appropriate for the offense conduct charged in the count of which the defendant was convicted.'”
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.