Holland v. Nix’s Empirical Analysis
214 F.2d 317 · 1954
Citation profile
32 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently February 1977 · most notably Homan Mfg. Co. v. Long (1957), National Foundry Co. of N. Y., Inc. v. Director of Internal Revenue (1956)
32 federal appellate ·
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
Relies on Miller v. Standard Nut Margarine Co. · 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As was stated by the Supreme Court in Miller v. Standard Nut Margarine Company of Florida, 284 U.S. 498 , 52 S.Ct. 260 , 76 L.Ed. 422 , and in subsequent decisions, Section 3653 is general in its terms and should not be construed as abrogating the equitable principles which permit suits to restrain collection where the exaction is illegal (as we think here), or there exist special and extraordinary circumstances sufficient to bring the case within some acknowledged head of equity jurisdiction.” 214 F.2d at 320 .”
1 later decision quote this exact passage · from the majoritye.g. Henderson v. Croom“* * * no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.”
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.