United States v. Guy’s Empirical Analysis
978 F.3d 934 · 1992
Citation profile
25 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 63 later decisions — most recently August 2015 · most notably Tefel v. Reno (1999), United States v. Chance (2002)
25 federal appellate · 2 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 26 U.S.C. § 6013 · 26 U.S.C. § 7405
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · First Nat. Bank of Ariz. v. Cities Service Co. · Heckler v. Community Health Services of Crawford County, Inc. · Office of Personnel Management v. Richmond
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 63 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]t the very minimum, some affirmative misconduct by a government agent is required as a basis of estoppel.”
8 later decisions quote this exact passage · from the majority“'[I]t is well established that the scope of discovery is within the sound discretion of the trial court.'”
2 later decisions quote this exact passage · from the majority“The determination of whether a return should be treated as joint depends upon whether the spouse against whom the joint liability is asserted intended to file a joint return.”
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.