Macatee, Inc. v. United States’s Empirical Analysis
214 F.2d 717 · 1954
Citation profile
19 federal appellate · 1 district ·
How this case has been cited
Cited by 29 later decisions — most recently July 1994 · most notably United States v. Morrison (1957), Marvel v. United States (1983)
19 federal appellate · 1 district ·
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. § 1400 · 28 U.S.C. § 2001 · 28 U.S.C. § 2410
Relies on United States v. City of New Britain · United States v. Security Trust & Savings Bank · Detroit Bank v. United States · Florida ex rel. Hawkins v. Board of Control · Pino v. Nicolls
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he purpose of requiring such a notice and demand is for the protection of the taxpayer.”
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.