Yates v. White’s Empirical Analysis
1957
Citation profile
3
cited by 3 later decisions
November 1974
most recently cited
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6671 · 26 U.S.C. § 6672 · 26 U.S.C. § 7421 · 49 U.S.C. § 306
Relies on John M. Hirst & Co. v. Gentsch · Midwest Haulers, Inc. v. Brady
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.
“any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof”
1 later decision quote this exact passage · from the majoritye.g. Botta v. Scanlon
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.