Salikoff v. McCaughn’s Empirical Analysis
24 F.2d 434 · 1928
Citation profile
2 federal appellate · 2 district ·
How this case has been cited
Cited by 7 later decisions (1 by the Supreme Court) — most recently April 1963
2 federal appellate · 2 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. § 1051
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“suit for the purpose of restraining the assessment or collection of any tax”
1 later decision quote this exact passage · from the majoritye.g. Cohen v. Gross“may be enjoined by a proceeding in the proper court”
1 later decision quote this exact passage · from the majoritye.g. Cohen v. Gross
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.