Menick v. Hoffman’s Empirical Analysis
205 F.2d 365 · 1953
Citation profile
18 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 63 later decisions — most recently August 2014 · most notably United States v. International Horizons, Inc. (1985), County of Napa v. Franciscan Vineyards, Inc. (1979)
18 federal appellate · 2 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. § 405
Relies on United States v. Roth · Continental Motors Corp. v. Morris · Industrial Commissioner of New York v. Schneider
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 63 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[c]laims which are not filed [whether timely or otherwise] ... shall not be allowed.”
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.