Henricksen v. Seward’s Empirical Analysis
135 F.2d 986 · 1943
Citation profile
11 federal appellate · 1 district · 7 state decisions
How this case has been cited
Cited by 28 later decisions (2 by the Supreme Court) — most recently March 2016 · most notably Commissioner v. Sunnen (1948), 12 Ill. 2d 376 - Ray Schools-Chicago-Inc. v. Cummins (1957)
11 federal appellate · 1 district · 7 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. § 3403
Relies on Blair v. Commissioner · Tait v. Western Maryland Railway Co. · United States v. Stone & Downer Co. · National Surety Co. v. Coriell · Stark v. Starr
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Thus in tax controversies of this character, when the courts undertake to bestow on either party a vested right in an erroneous decision of law, they are apt, by multi plying the issues, merely to add fuel to the. controversies.””
1 later decision quote this exact passage · from the majoritye.g. McDonald v. Padilla“* * * little repose results from a broad application of the doctrine of res judicata to recurring transactions in the tax field.”
1 later decision quote this exact passage · from the majoritye.g. Parker v. Westover
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.