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← 211 F.2d 869 - Milliken v. Gill

Milliken v. Gill’s Empirical Analysis

211 F.2d 869 · 1954

Citation profile

25
cited by 25 later decisions
August 1967
most recently cited

16 federal appellate · 3 district ·

Relationships

Relies on Phillips v. Commissioner · Miller v. Standard Nut Margarine Co. · Ng Fung Ho v. White · Phillips v. Commissioner · Hagar v.

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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “* * * Neither the fact that appellants claim that they do not owe the tax, nor that it has been illegally and improperly assessed against them is any ground for granting the injunction. * * *”
    2 later decisions quote this exact passage
  2. “for the purpose of restraining the assessment or collection of any tax”
    2 later decisions quote this exact passage
  3. “extraordinary and exceptional circumstances”
    2 later decisions quote this exact passage

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.