United States v. Latham’s Empirical Analysis
754 F.2d 747 · 1985
Citation profile
48 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 83 later decisions — most recently September 2017 · most notably United States v. Montoya (1987), United States v. Barnes (1990)
48 federal appellate · 2 district · 3 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 18 U.S.C. § 3161 (§ 101 of the Speedy Trial Act of 1974) · 18 U.S.C. § 3231 · 26 U.S.C. § 3401 (Tax Adjustment Act of 1966) · 26 U.S.C. § 6201 · 26 U.S.C. § 7203 · 26 U.S.C. § 7205 · 26 U.S.C. § 7343
Relies on United States v. Pomponio · United States v. Janik · United States v. Moore · United States v. Brim · United States v. Koliboski
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“under 26 U.S.C. § 3401 (c) the category of 'employee' does not include privately employed wage earners is a preposterous reading of the statute”
6 later decisions quote this exact passage · from the majority“); United States v. Rice , 659 F.2d 524 , 528 (5th Cir. 1981) (”
2 later decisions quote this exact passage · from the majority““The statute’s provision was not intended to exclude individuaos] or to limit the ordinary meaning of the term ‘person’ so as to exclude individuals or ‘natural persons’ ... from their responsibility to comply with the tax laws.””
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.