United States v. Eaken’s Empirical Analysis

Citation profile

9 federal appellate · 1 district ·

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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(A) by clear and convincing evidence that the person is not likely to flee or pose a danger to the safety of any other person or the community ... and (B) that the appeal is not for the purpose of delay and raises a substantial question of law or fact likely to result in — (i) reversal, (ii) an order for a new trial,(iii) a sentence that does not include a term of imprisonment, or (iv) a reduced sentence to a term of imprisonment less than the total of the time already served plus the expected duration of the appeal process.”

   2 later decisions quote this exact passage · from the dissent
   e.g. United States v. Nacchio · United States v. Swanquist

2. “[i]n order to obtain a conviction under § 7201, the government must prove three elements: (1) the existence of a tax deficiency; (2) willfulness; and (3) an affirmative act constituting an attempt to evade or defeat tax.”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Daniels

3. “A violation of 26 U.S.C. § 7201 requires proof of the following elements: (1) the existence of a tax deficiency; (2) an affirmative act constituting an evasion or attempted evasion of the tax; and (3) willfulness.”

   1 later decision quote this exact passage · from the dissent
   e.g. United States v. Daniels