United States v. Gurary’s Empirical Analysis
860 F.2d 521 · 1988
Citation profile
41 federal appellate · 1 district ·
How this case has been cited
Cited by 54 later decisions — most recently January 2021 · most notably United States v. Beech-Nut Nutrition Corp. (1989), United States v. Rea (1992)
41 federal appellate · 1 district ·
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. § 3161 (§ 101 of the Speedy Trial Act of 1974) · 18 U.S.C. § 371 · 26 U.S.C. § 7201 · 26 U.S.C. § 7206 · 31 U.S.C. § 5313
Relies on Mahan & Rowsey, Inc. v. Oklahoma Natural Gas · Pelaes v. United States · Local 408, International Brotherhood of Teamsters v. National Labor Relations Board · Prudential Insurance Co. of America v. United States · Sea-Land Service, Inc. v. Federal Maritime Commission
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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]illfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return ... which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return ... shall be guilty of a felony.”
1 later decision quote this exact passage · from the majority“[a]ny person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony....”
1 later decision quote this exact passage · from the majoritye.g. United States v. Rea“sold invoices to corporations ... falsely reflecting that one of the defendants' companies had sold goods to the invoice-purchasing company.” Id. at 523 . That it remained for the”
1 later decision 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.