United States v. Stone’s Empirical Analysis
770 F.2d 842 · 1985
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 24 later decisions — most recently June 2017
11 federal appellate · 1 district ·
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 Holland v. United States · Sansone v. United States · Wingo v. Wedding · United States v. Unicorn Enterprises, Inc. · Sims v. Georgia
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The critical question is whether the government's investigation has provided sufficient evidence to support an inference that an unexplained excess in bank deposits is attributable to taxable income.”
4 later decisions quote this exact passage · from the majoritye.g. Scott v. Comm'r · Powers v. Comm'r“it is well settled that the government is not obliged to prove the exact amount of a deficiency so long as the taxpayer's understatement of income is substantial”
2 later decisions quote this exact passage · from the majority“[t]he evidence was more than adequate to support the inference that the defendant's bank deposits were income from [HIE] and were in fact currently taxable but unreported income.”
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.