United States v. Simon’s Empirical Analysis

Citation profile

17 federal appellate ·

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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “While it certainly would make sense for a person cognizant of the reporting requirement but unaware of the illegality of structuring to make two separate purchases at two separate banks — e.g., a purchase of $5,000 and a purchase of $6,460 — in order to obtain $11,460 without triggering a report to the IRS, the faet that defendant instructed his wife to make three separate purchases at three separate banks suggests that defendant had a purpose beyond evasion of the reporting requirement: concealment of his structuring. And proof of concealment tends to prove knowledge of illegality.”

   1 later decision quote this exact passage · from the dissent
   e.g. United States v. Beidler

2. “when the method of structuring suggests a significant effort not only to avoid the bank reporting requirements but to conceal the currency structuring itself from the authorities, Ratzlaf 's requirement of 'something more' is satisfied.”

   1 later decision quote this exact passage · from the dissent
   e.g. United States v. Dashney

3. “jury may infer knowledge of the law from a defendant's education and expertise.”

   1 later decision quote this exact passage · from the dissent
   e.g. United States v. Scholl