Matut v. Commissioner’s Empirical Analysis
1987
Citation profile
2 federal appellate ·
Relationships
Applies 18 U.S.C. § 1952 · 18 U.S.C. § 371 · 31 U.S.C. § 3727
Relies on Laing v. United States · United States v. Varbel · Shelton v. Commissioner · Sampson v. Commissioner · Matut v. Commissioner
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Mere suspicion cannot offset thoroughly credible testimony.”
1 later decision quote this exact passagee.g. Ryan v. Commissioner
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.