United States v. DiPetto’s Empirical Analysis
936 F.2d 96 · 1991
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently January 2022
9 federal appellate ·
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
Relies on Spies v. United States · Sansone v. United States · Thompson v. Thompson · Connecticut Performing Arts Foundation, Inc. v. Brown · United States v. Habig
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“limitations period began on the day on which the tax returns were due”
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.