77261 20 2639 23931l Barshak Shubert’s Empirical Analysis
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently January 2022
3 federal appellate · 1 district · 1 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
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962)
Relies on Patterson v. Shumate · Velis v. Kardanis · Orr v. Yuhas · Trucking Employees of North Jersey Welfare Fund, Inc. v. Colville · Eisenberg v. Houck (In Re Houck)
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“are not free to ignore the clear language of a Pennsylvania statute merely because by rewriting the statute we arguably would act consistently with a legislative policy.”
3 later decisions quote this exact passage · from the majoritye.g. Belcufine · Kollar v. Miller
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.