Harvey v. Early’s Empirical Analysis
160 F.2d 836 · 1947
Citation profile
17 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 29 later decisions — most recently February 1990 · most notably Cohen v. Gross (1963), "Americans United" Inc. v. Walters (1973)
17 federal appellate · 2 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
Applies 26 U.S.C. § 273 · 27 U.S.C. § 201 (Alcoholic Beverage Labeling Act of 1988)
Relies on Helvering v. Mitchell · Phillips v. Commissioner · Phillips v. Commissioner · Rock Island Co v. United States · United States v. Felt & Tarrant Manufacturing Co.
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 3653. Prohibition of suits to restrain assessment or collection "(a) Tax. Except as provided in sections 272(a), 871(a) and 1012(a), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.”
2 later decisions quote this exact passage · from the majoritye.g. Hudson v. Crenshaw · Cohen v. Gross
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.