Tomlinson v. Smith’s Empirical Analysis
128 F.2d 808 · 1942
Citation profile
27 federal appellate · 11 district · 1 state decisions
How this case has been cited
Cited by 63 later decisions (2 by the Supreme Court) — most recently March 2019 · most notably Bob Jones University v. Simon (1974), South Carolina v. Regan (1984)
27 federal appellate · 11 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
Relies on Rothensies v. Ullman · Long v. Rasmussen
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 63 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“What we have said concerning the jurisdiction of the court to issue a restraining order is, as we view the matter, determinative of its jurisdiction to declare the rights of the parties relative thereto. It is unreasonable to think that a court with authority to issue a restraining order is without power to declare the rights of the parties in connection therewith.”
5 later decisions quote this exact passage · from the majority““In Long v. Rasmussen, Collector, D.C., 281 F. 236 , the court in construing the revenue provision in question, properly, so we think, makes a distinction between suits instituted by taxpayers and non-taxpayers. The former, so it is held, are within the scope of the inhibition, but the latter are not. * * * The restraining order, as we understand, does not interfere with the right of a defendant to proceed against a taxpayer or the one from whom the tax is alleged to be due. It merely restrains defendant’s activities as to property on which the plaintiff has acquired a prior lien. * * * Our holding in this respect is, of course, predicated upon the issue raised by defendant’s motion to dismiss. Whether the plaintiff, upon final hearing, can establish his prior lien, so as to entitle him to a permanent injunction, is a matter for the further consideration of the District Court.””
1 later decision 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.