United States v. Klausner’s Empirical Analysis
80 F.3d 55 · 1996
Citation profile
37 federal appellate · 2 state decisions
How this case has been cited
Cited by 55 later decisions (1 by the Supreme Court) — most recently June 2022 · most notably Neder v. United States (1999), United States v. Rahman (1999)
37 federal appellate · 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 18 U.S.C. § 1001 (Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990) · 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 162 · 26 U.S.C. § 170 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 63 · 26 U.S.C. § 7201 · 26 U.S.C. § 7203
Relies on Sullivan v. Louisiana · Spies v. United States · Soberon v. United States · United States v. Gaudin · Cheek 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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the determination of materiality in the present case involved purely a question of law and was suitable for resolution by the district court ... [because] no ... factual questions needed to be resolved by the jury.”
3 later decisions quote this exact passage · from the majority“no ... factual questions needed to be resolved by the jury in the present case”
2 later decisions quote this exact passage · from the majority“does not believe to be true and correct as to every material matter.”
2 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.