United States v. Regan’s Empirical Analysis
937 F.2d 823 · 1991
Citation profile
31 federal appellate · 2 district ·
How this case has been cited
Cited by 48 later decisions — most recently July 2020 · most notably ATSI Communications, Inc. v. Shaar Fund, Ltd. (2007), United States v. Rybicki (2003)
31 federal appellate · 2 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 15 U.S.C. § 78J (§ 10 of the Securities Exchange Act of 1934) · 18 U.S.C. § 1341 (White-Collar Crime Penalty Enhancement Act of 2002) · 18 U.S.C. § 371 · 26 U.S.C. § 1001 · 26 U.S.C. § 1058
Relies on Vandygriff v. Phillips · Hannahville Indian Community v. United States · Santa Fe Industries, Inc. v. Green · Pelaes v. United States · Cheek v. United States
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[o]ne of the most esoteric areas of the law is that of federal taxation. It is replete with 'full-grown intricacies,' and it is rare that a 'simple, direct statement of the law can be made without caveat.'”
2 later decisions quote this exact passage · from the majority“a charge that is adequate and proper in one case may not play the same role in another case involving a different set of facts.”
1 later decision quote this exact passage · from the majority“[W]illfulness under the tax laws requires a voluntary, intentional violation of a known legal duty.”
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.