United States v. Windfelder’s Empirical Analysis
790 F.2d 576 · 1986
Citation profile
56 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 68 later decisions — most recently December 2014 · most notably United States v. Douglas (1987), United States v. Kinsey (1988)
56 federal appellate · 1 district · 2 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. § 7201 · 26 U.S.C. § 7206
Relies on Barrett v. United States · United States v. West · Torres v. County of Oakland · United States v. Gold · United States v. Jackson
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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Similarly, ... an IRS expert's analysis of the transaction itself, which necessarily precedes his or her evaluation of the tax consequences, is also admissible evidence.”
5 later decisions quote this exact passage · from the majority“[n]o expert witness testifying with respect to the mental state or condition of a defendant in a criminal case may state an opinion or inference as to whether the defendant did or did not have the mental state or condition constituting an element of the crime charged or of a defense thereto.”
3 later decisions quote this exact passage · from the majority“an opinion as to the proper tax consequences of a transaction”
3 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.