United States v. Plotkin’s Empirical Analysis
1965
Citation profile
6 federal appellate ·
Relationships
Applies 26 U.S.C. § 7215 · 26 U.S.C. § 7512
Relies on Phillips v. Commissioner · Phillips v. Commissioner · Radio City Music Hall Corp. v. United States · Capital Trawlers, Inc. v. United States · 50 F. Supp. 329 - Radio City Music Hall Corp. 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Notice To Make Special Deposits Of Taxes”
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.