United States v. Abodeely’s Empirical Analysis
801 F.2d 1020 · 1986
Citation profile
50 federal appellate ·
How this case has been cited
Cited by 76 later decisions — most recently April 2019 · most notably United States v. Hiland (1990), United States v. Lucas (1991)
50 federal appellate ·
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 · 28 U.S.C. § 1291
Relies on Holland v. United States · Ohio Bureau of Employment Services v. Hodory · Smith v. Wade · James v. United States · Washington v. Washington State Commercial Passenger Fishing Vessel Ass'n
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 76 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[u]nder any § 7201 tax evasion case the government must show unreported taxable income as an element of its proof.”
3 later decisions quote this exact passage · from the majority“[a] marker is an advance or loan which may be exchanged... for chips in order to gamble.”
3 later decisions quote this exact passage · from the majority“the bank deposits and cash expenditures method”
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.