Guerard’s Empirical Analysis
1977
Citation profile
3
cited by 3 later decisions
September 1990
most recently cited
1 federal appellate ·
Relationships
Applies 42 U.S.C. § 405 (§ 205 of the Social Security Act of 1935)
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[The taxpayer’s] liability for self-employment taxes was absolute, and neither optional nor contingent upon their eligibility to receive increased social security benefits.”
1 later decision 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.