United States v. Ellefsen

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• viewing the record as “replete with evidence” supporting the jury’s finding as to intent where defendants “received multiple warnings” about the legality of their conduct
• explaining that distributions of profits are not deductible
• describing role of summary witness in tax evasion ease
• describing role of summary witness in tax evasion case

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• United States v. Michael Vallone
  Seventh Circuit· 2012-09-28· cited 23×
• United States v. John Rankin
  Sixth Circuit· 2019-07-12· cited 23×
• United States v. Chet West
  Eighth Circuit· 2016-07-22· cited 22×
• Johnson v. United States
  N.D. Iowa· 2012-03-22· cited 21×
• DKD Enterprises v. Commissioner of IRS
  Eighth Circuit· 2012-07-17· cited 12×
• United States v. John Perry
  Eighth Circuit· 2013-05-06· cited 11×
• United States v. Max Wright
  Eighth Circuit· 2017-08-08· cited 10×
• United States v. Scott Flynn
  Eighth Circuit· 2020-08-13· cited 8×
• United States v. Amaya
  N.D. Iowa· 2012-04-10· cited 8×
• United States v. Peter Giambalvo
  Eighth Circuit· 2016-01-13· cited 6×
• United States v. Jeffrey Wirth
  Eighth Circuit· 2013-06-27· cited 5×
• United States v. Lisa Davis
  Eighth Circuit· 2017-06-14· cited 4×
• Aspro, Inc. v. CIR
  Eighth Circuit· 2022-04-26· cited 3×
• United States v. Rojas
  N.D. Iowa· 2014-08-12
• United States v. Charles Sorensen
  Eighth Circuit· 2025-08-27

Cites

16 cases in this archive are cited by this case.

• Brady v. Maryland
  Supreme Court· 1963-05-13· cited 33,902×
• United States v. Bagley
  Supreme Court· 1985-07-02· cited 8,539×
• Delaware v. Van Arsdall
  Supreme Court· 1986-04-07· cited 7,102×
• Pennsylvania v. Ritchie
  Supreme Court· 1987-02-24· cited 2,521×
• Truesdell v. Comm'r
  U.S. Tax Court· 1987-12-30· cited 176×
• United States v. Dorothy R. Garber
  Fifth Circuit· 1979-11-19· cited 93×
• United States v. Douglas G. Radtke, United States of America v. Scott Christopher Radtke, United States of America, Michael Thomas Donohoe
  Eighth Circuit· 2005-07-18· cited 70×
• United States v. Stanley R. King
  Eighth Circuit· 1980-02-27· cited 56×
• United States v. Ladoucer
  Eighth Circuit· 2009-07-28· cited 41×
• Menard, Inc. v. Commissioner
  Seventh Circuit· 2009-03-10· cited 29×
• United States v. Worman
  Eighth Circuit· 2010-09-28· cited 27×
• United States v. Santisteban
  Eighth Circuit· 2007-09-07· cited 27×
• United States v. McElroy
  First Circuit· 2009-11-20· cited 21×
• United States v. Levi R. Mews
  Seventh Circuit· 1991-01-17· cited 20×
• United States v. Smiley
  Eighth Circuit· 2009-01-26· cited 20×
• United States v. Morse
  Eighth Circuit· 2010-07-23· cited 18×