In Re Colton’s Empirical Analysis
1961
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 14 later decisions — most recently June 2003
3 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
Applies 26 U.S.C. § 7402
Relies on United States v. Murdock · 89 F. Supp. 357 - United States v. United Shoe MacHinery Corporation · United States v. Kovel · Grant v. United States · National Labor Relations Board v. Textile Workers Union
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[c]onsidering the complexities of modern tax law, it would seem that an attorney who prepares tax returns for a client is primarily engaged in performing legal services”
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.