Lomont v. Summers’s Empirical Analysis
2001
Citation profile
1 district ·
Relationships
Applies 26 U.S.C. § 5801 (§ 201 of the Gun Control Act of 1968) · 26 U.S.C. § 5811 (§ 201 of the Gun Control Act of 1968) · 26 U.S.C. § 5812 (§ 201 of the Gun Control Act of 1968) · 26 U.S.C. § 6103 · 26 U.S.C. § 6301 · 26 U.S.C. § 7805
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · New York v. United States · Printz v. United States · Estes v. Texas · Nagy v. United States
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“confers upon plaintiffs any judicially enforceable rights to challenge the Secretary's alleged failure to collect taxes. Even if it did, the Secretary's duty to collect a tax arises only after an application is approved and a firearm is transferred or made. See 26 U.S.C. § 5811(a) (”
1 later decision quote this exact passage · from the majority“There shall be levied, collected, and paid on firearms transferred a tax ... for each firearm transferred.”
1 later decision quote this exact passage · from the majority“shall collect the taxes imposed by the internal revenue laws,”
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.