United States v. Kaiser’s Empirical Analysis
893 F.2d 1300 · 1990
Citation profile
25 federal appellate · 1 district · 9 state decisions
How this case has been cited
Cited by 58 later decisions (2 by the Supreme Court) — most recently October 2018 · most notably United States v. Dale (1993), United States v. Freyre-Lazaro (1993)
25 federal appellate · 1 district · 9 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 26 U.S.C. § 7201 · 26 U.S.C. § 7206
Relies on Blockburger v. United States · North Carolina v. Pearce · Brown v. Ohio · Missouri v. Hunter · Blackledge v. Perry
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“judged on the basis of the record that existed at the time the guilty plea was entered, [are] one[s] that the State may not constitutionally prosecute.”
3 later decisions quote this exact passage · from the majoritye.g. State v. Arnold · State v. Kelty“The elements of false filing under § 7206(1) are: (1) the making and subscribing of a tax return containing a written declaration that it was made under the penalties of perjury; (2) by one who did not believe the return to be true and correct as to every material matter; and (3) who acted in a willful, as opposed to a negligent manner.”
1 later decision quote this exact passage · from the majority“Any person who ... [w]illfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter ... shall be guilty of a felony....”
1 later decision quote this exact passage · from the majoritye.g. In Re Kerr
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.