United States v. Crosland Construction Co.’s Empirical Analysis
217 F.2d 275 · 1954
Citation profile
13 federal appellate · 6 district · 3 state decisions
How this case has been cited
Cited by 35 later decisions — most recently May 2002 · most notably Trinity Universal Insurance v. United States (1967), United States v. T. E. Hill, Jr. And Larry Moore, T. E. Hill, Jr. And Larry Moore v. United States (1966)
13 federal appellate · 6 district · 3 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. § 35
Relies on Central Bank v. United States · United States Fidelity & Guaranty Co. v. United States · Westover v. William Simpson Const. Co. · General Casualty Co. v. United States
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. it seems clear that when an employer withholds the tax from an employee’s wage and pays him the balance the employee has been paid in full. He has received his full wage. Part of it has gone to pay his withholding tax and the balance he has. The employer has discharged his contractual obligation to pay the full wage. Thereafter there remains only his liability for the tax which he has collected. That is a tax liability for which he alone is liable to the Government as for any other taxes which he may owe. (emphasis added)”
1 later decision quote this exact passage · from the majority““We agree with the Fifth Circuit: ‘Though measured by the amount of wages, the money due the United States was owing as taxes and not as wages.’ General Casualty Co. of America v. United States, 205 F.2d at page 755.””
1 later decision quote this exact passage · from the majority“the principal shall promptly make payment to all persons supplying labor and material,”
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.