United States v. Sullivan’s Empirical Analysis
98 F.2d 79 · 1938
Citation profile
23 federal appellate · 4 district ·
How this case has been cited
Cited by 41 later decisions — most recently June 2014 · most notably United States v. Stoehr (1952), Sutcliffe Storage & Warehouse Co. v. United States (1947)
23 federal appellate · 4 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 26 U.S.C. § 145
Relies on Tynan v. United States · United States v. Commerford · Emmich v. United States · United States v. Miro · United States v. McCormick
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Although the attempt to evade the tax for a given year is a separate offense from an attempt to evade the tax for a different year; they are clearly crimes ‘of the same class.’ Moreover, the evidence of intent to evade the tax in one year is competent evidence of intent to evade the tax in a later year. * * Indeed, the crimes charged in the indictment describe one course of conduct extending over several years, which results in separate offenses simply because the duty to file a return and pay the tax is one that recurs every twelve months. Under these circumstances we think it very clear that joinder of the charges was proper.””
2 later decisions 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.