United States v. Moore’s Empirical Analysis
997 F.2d 55 · 1993
Citation profile
47 federal appellate · 1 district ·
How this case has been cited
Cited by 64 later decisions — most recently February 2015 · most notably United States v. Clements (1996), United States v. Willey (1995)
47 federal appellate · 1 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
Relies on Strickland v. Washington · Salem v. United States Lines Company · DiCarlantonio v. United States · Pension Benefit Guaranty Corp. v. LTV Corp. · Peteet v. Dow Chemical Co.
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 64 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert by - knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise, if (1) the testimony is based upon sufficient facts or data, (2) the testimony is the product of reliable principles and methods, and (3) the witness has applied the principles and methods reliably to the facts of the case.”
2 later decisions quote this exact passage · from the majority“"The more pertinent authority is United States v. Dotson, 817 F.2d 1127 (5th Cir.), aff'd in pertinent part on reh’g, 821 F.2d 1034 (1987). In Dotson, we held that it was permissible for the IRS expert to summarize and analyze the facts indicating willful tax evasion so long as he did not ‘directly embrace the ultimate question of whether [the defendant] did in fact intend to evade income taxes.' Id. at 1132 ." Moore, 997 F.2d at 58-59 (alteration in Moore ).”
2 later decisions quote this exact passage · from the majority“[t]he cross references in these sections and the accompanying comments plainly indicate that the amount of the `tax loss' is to be calculated in a similar manner in each provision, and that the amount the parties attempted to illegally obtain from the government controls over their eventual failure to actually acquire and retain their illegal refunds.”
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.