196 F. Supp. 832 - Heller v. Scanlon’s Empirical Analysis
1961
Citation profile
2 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 6672 · 28 U.S.C. § 1340 · 28 U.S.C. § 2201
Relies on Hill v. Wallace · Lipke v. Lederer · Steele v. United States · United States v. Curd · Botta v. Scanlon
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * Except as otherwise provided, any reference in this title to ‘tax’ imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this sub-chapter.””
1 later decision quote this exact passage · from the majoritye.g. Sherwood v. Scanlon““(a) Tax. — Except as provided in sections 6212(a) and (c), and 6213(a), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.””
1 later decision quote this exact passage · from the majoritye.g. Sherwood 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.