Wright v. Blakeslee’s Empirical Analysis
101 U.S. 174 · 1879
Citation profile
17 federal appellate · 7 district · 6 state decisions
How this case has been cited
Cited by 58 later decisions (16 by the Supreme Court) — most recently February 2016 · most notably Pollock v. Farmers' Loan & Trust Co. (1895), Shwab v. Doyle (1922)
17 federal appellate · 7 district · 6 state decisions
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 City of Philadelphia v. The Collector · Barney Collector v. Watson et al. · Westray v. United States
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No such written notice or protest is required of a party paying illegal taxes under the internal revenue laws. He must pay under protest in some form, it is true, or his payment will be deemed voluntary (citing cases); but whilst a written protest would in all cases be most convenient there is no statutory requirements that the protest shall be in writing. In the present case the court merely finds that the payment of the tax and penalty was made under protest which may have been either written or verbal. We think, that this' finding is sufficient to show that the payment was not voluntary.””
2 later decisions quote this exact passage · from the majority““All suits * * * for tlie recovery of any internal tax alleged to have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, * * * should be brought within two years next after the cause of action accrued and not thereafter; and all claims for the refunding of any internal tax or penalty should be presented to the Commissioner * * * within two years next after the cause of action accrued and not thereafter.” 17' Stat. 257, c. 315, § 44 (Comp. St. 1913, § 5950).”
1 later decision quote this exact passage · from the majority“her children had no interest in the land except a bare contingent remainder expectant upon her death and their surviving her. At her death, it came to them as an estate in fee in possession absolute.”
1 later decision quote this exact passage · from the majoritye.g. Coolidge v. Long
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.