Yoke v. Mazzello’s Empirical Analysis
202 F.2d 508 · 1953
Citation profile
21 federal appellate · 1 district ·
How this case has been cited
Cited by 28 later decisions — most recently May 1989 · most notably Luhring v. Glotzbach (1962), Shelton v. Gill (1953)
21 federal appellate · 1 district ·
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
Relies on Miller v. Standard Nut Margarine Co. · Newton v. Consolidated Gas Co. · Strathearn Co v. Dillon · United States v. Oregon & California Railroad · Shelton v. Gill
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The terms of the statute taken literally would control the decision, but it has been construed by the courts to admit of exceptions other than those specified, and injunctions to stay the collection of taxes have been granted under special and extraordinary circumstances which were deemed sufficient to bring the case ‘within some acknowledged head of equity jurisprudence’. Miller v. Standard Nut Margarine Co. of Fla., 284 U.S. 498 , 52 S.Ct. 260 , 263, 76 L.Ed. 422 . This course has been followed in situations of dire necessity where it was believed that the assessment was clearly unlawful, or was levied against the wrong person, and the enforcement of the tax would inflict an irreparable loss upon the complainant; and in some instances an injunction has been granted under circumstances not unlike those described in the complaint in the pending case.””
1 later decision quote this exact passage · from the majoritye.g. Milliken v. Gill
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.