239 F. Supp. 911 - Long v. Bacon’s Empirical Analysis
1965
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions — most recently May 2004
6 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. § 7501
Relies on In Re Serignese · 228 F. Supp. 700 - Tiffany 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The liability for payment of taxes collected arises upon the collection of those taxes.”
1 later decision quote this exact passage
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.