Monjar v. Higgins’s Empirical Analysis
132 F.2d 990 · 1943
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently March 1997
5 federal appellate ·
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 11 U.S.C. § 104
Relies on Ohio Steel Foundry Co. v. United States · Cohen v. United States · Plains Buying & Selling Asso. v. Commissioner · In re Branner · Missouri P. R. Co. v. Commissioner
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“together with all interest, additional amounts, or additions to the tax”
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.