Adler v. Nicholas’s Empirical Analysis
166 F.2d 674 · 1948
Citation profile
30 federal appellate · 7 district · 2 state decisions
How this case has been cited
Cited by 59 later decisions — most recently January 2002 · most notably Shelton v. Gill (1953), Shaw v. United States (1964)
30 federal appellate · 7 district · 2 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 Yakus v. United States · Phillips v. Commissioner · Miller v. Standard Nut Margarine Co. · Phillips v. Commissioner · State Railroad Tax Cases Taylor Collector et al. v. Secor et al.
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The reason why a taxpayer may not ordinarily challenge the validity of a tax claim asserted against him by the Government by an action to enjoin its collection is founded upon public policy and the necessity of prompt payment of such taxes in order to enable the Government to properly function. * * * ””
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.