Dyer v. Gallagher’s Empirical Analysis
203 F.2d 477 · 1953
Citation profile
14 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently December 1993 · most notably Cohen v. United States (1962), Stadin v. Union Electric Co. (1962)
14 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. § 273
Relies on Phillips v. Commissioner · Miller v. Standard Nut Margarine Co. · Phillips v. Commissioner · Hill v. Wallace · Pacific States Box & Basket Co. v. White
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is also well settled that injunctive relief will not be granted on the ground, without more, that the tax has been erroneously or illegally assessed.””
1 later decision quote this exact passage · from the majority“for the purpose of restraining the assessment or collection of any tax”
1 later decision quote this exact passage · from the majoritye.g. Lloyd v. Patterson“extraordinary and exceptional circumstances”
1 later decision quote this exact passage · from the majoritye.g. Lloyd v. Patterson
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.