Kaus v. Huston’s Empirical Analysis
120 F.2d 183 · 1941
Citation profile
21 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 32 later decisions — most recently December 1982 · most notably 31 Cal. 2d 720 - Modern Barber Colleges, Inc. v. California Employment Stabilization Commission (1948), 60 Ill. 2d 92 - Morgan Cab Co. v. Industrial Commission (1975)
21 federal appellate · 1 district · 4 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 42 U.S.C. § 1001 (§ 801 of the Social Security Act of 1935)
Relies on Chas Steward Mach Co v. Davis · Miller v. Standard Nut Margarine Co. · Helvering v. Davis · Jefferson & Clearfield Coal & Iron Co. v. United States · Dodge v. Osborn
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.”
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.