United States v. Mal’s Empirical Analysis
942 F.2d 682 · 1991
Citation profile
44 federal appellate · 5 district · 1 state decisions
How this case has been cited
Cited by 74 later decisions — most recently January 2025 · most notably United States v. Voigt (1996), United States v. Garza-Juarez (1993)
44 federal appellate · 5 district · 1 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 18 U.S.C. § 3231 · 26 U.S.C. § 7201 · 26 U.S.C. § 7203 · 28 U.S.C. § 1291 · 28 U.S.C. § 2255 (Antiterrorism and Effective Death Penalty Act of 1996)
Relies on Strickland v. Washington · Carnegie v. United States · Spies v. United States · Sansone v. United States · Ryan 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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is proper 'to charge the different means, denounced disjunctively in the statute, conjunctively in each count of the indictment.'”
4 later decisions quote this exact passage · from the majority“involves conduct designed to place assets beyond the government's reach after a tax liability has been assessed”
3 later decisions quote this exact passage · from the majority“Any 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 and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.”
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.