United States v. Harvey’s Empirical Analysis
996 F.2d 919 · 1993
Citation profile
25 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently July 2019 · most notably United States v. Pierce (1994), United States v. Patti (2003)
25 federal appellate ·
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
Relies on United States v. White · United States v. Daniel · United States v. Mews
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ll conduct violating the tax laws should be considered as part of the same course of conduct or common scheme or plan unless the evidence demonstrates that the conduct is clearly unrelated.”
3 later decisions quote this exact passage · from the majority“28 percent of the amount by which the greater of gross income and taxable income was understated, plus 100 percent of the total amount of any false credits claimed against tax. If the taxpayer is a corporation, use 34 percent in lieu of 28 percent.”
2 later decisions quote this exact passage · from the majority“[t]ax offenses, like embezzlements and drug crimes, fall within the rule that relevant conduct includes the whole scheme.”
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.