Lenny v. Williams’s Empirical Analysis
1956
Citation profile
1 state decisions
How this case has been cited
Cited by 7 later decisions — most recently March 2019
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
Applies 26 U.S.C. § 7453
Relies on Miller v. Standard Nut Margarine Co. · United States v. International Building Co. · John M. Hirst & Co. v. Gentsch · Midwest Haulers, Inc. v. Brady · Continental Petroleum Co. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Certainly the judgments entered are res judicata ol the tax claims for the years 1933, 1938 and 1939, whether or not the basis of the agreements on which they rest reached the merits. * * * [ 345 U.S. at 506 ]”
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.