United States v. Peter Horowitz’s Empirical Analysis
2020
Citation profile
Relationships
Applies 15 U.S.C. § 1681Q · 31 U.S.C. § 5314 · 31 U.S.C. § 5321
Relies on Farmer v. Brennan · Spies v. United States · Ratzlaf et Ux United States · Safeco Insurance Co. of America v. Burr · Bryan 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The plain text of § 5321(a)(5)(C) makes it clear that a willful 3 penalty may exceed $100,000 because it states that the maximum penalty 'shall be . . . 4 the greater of (I) $100,000, or (II) 50 percent of' . . . the balance of the account. The 5 regulation was promulgated in 1987 and mirrored the language of the statute at that 6 time but was never updated. '[T]he statute's language is hardly consistent with an intent 7 by Congress to allow the Secretary to impose a lower maximum penalty by regulation; rather, 8 Congress itself set a specific maximum penalty for a willful violation.'”
1 later decision quote this exact passage · from the majority“[T]he 1987 10 regulation on which the Horowitzes rely was abrogated by Congress's 2004 11 amendment to the statute and therefore is no longer valid.”
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.