Bell v. Gray’s Empirical Analysis
1960
Citation profile
6 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently October 1992
6 federal appellate · 1 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 Turner v. Bank of North America · Kavanagh v. Noble · United States v. Chicago Golf Club · Swanson v. United States · U. S. Mutual Benefit Association v. Russell A. Welch, Director of Internal Revenue, U. S. Insurance Agency Company v. Russell A. Welch, Director of Internal Revenue
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The statutes fixing these limitations are not statutes of limitations in the usual sense of the word, but are conditions under which the United States has consented to be sued and are therefore substantive jurisdictional requirements which the United States need not plead as a defense, but which must be alleged and proven by the taxpayer.”
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.