Tomlinson v. Poller’s Empirical Analysis
220 F.2d 308 · 1955
Citation profile
21 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently August 1978
21 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
Applies 26 U.S.C. § 1400 · 28 U.S.C. § 1291 · 28 U.S.C. § 1292
Relies on Cohen v. Beneficial Industrial Loan Corp. · Swift & Co. Packers v. Compania Colombiana Del Caribe, S. A. · State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · Ritter v. United States · Adams v. Maryland
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“separable from, and collateral to, rights asserted in the action, too important to be denied review and too independent of the cause itself to require that appellate consideration be deferred until the whole case is adjudicated.”
1 later decision quote this exact passage · from the majority“a matter entirely disconnected with the principal contention of the taxpayers in the pending suit,”
1 later decision quote this exact passage · from the majority“This order constitutes a final decision on that ancillary matter.”
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.