United States v. Reed’s Empirical Analysis
821 F.2d 322 · 1987
Citation profile
13 federal appellate · 1 state decisions
How this case has been cited
Cited by 19 later decisions — most recently May 2014
13 federal appellate · 1 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. § 371 · 26 U.S.C. § 7201
Relies on Rideout v. United States · United States v. Goodwin · Atlantic Richfield Co. v. Newman Oil Co. · Vereen v. United States · Murzyn 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'whether, after viewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.'”
2 later decisions quote this exact passage · from the majority“Based on the evidence presented at trial, the most reasonable inference the jury would draw is that the [defendants] would have chosen to minimize their tax liability by filing joint returns.”
1 later decision quote this exact passage · from the majoritye.g. State v. Steed
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.