Jones v. Kemp’s Empirical Analysis
144 F.2d 478 · 1944
Citation profile
22 federal appellate · 5 district · 1 state decisions
How this case has been cited
Cited by 42 later decisions (1 by the Supreme Court) — most recently May 1983 · most notably United States v. Rodgers (1983), United States v. Overman (1970)
22 federal appellate · 5 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 Lyeth v. Hoey · United States ex rel. Tennessee Valley Authority v. Powelson · Poe v. Seaborn · Moore v. United States · United States v. Pelzer
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * And it has been held that the statute was not intended to oust ..the courts of jurisdiction to entertain a suit by a third party to restrain the collector from levying on property belonging to the third party to satisfy the • tax liability of another. [Citing cases.]””
5 later decisions quote this exact passage · from the majoritye.g. Voss v. Hinds · Bigley v. Jones
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.