Lloyd v. Patterson’s Empirical Analysis
242 F.2d 742 · 1957
Citation profile
25 federal appellate · 3 district ·
How this case has been cited
Cited by 37 later decisions — most recently November 1977 · most notably Cohen v. United States (1962), Human Engineering Institute v. Commissioner (1973)
25 federal appellate · 3 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
Relies on Miller v. Standard Nut Margarine Co. · Lloyd v. United States · Holland v. Nix · Monge v. Smyth
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(b) Liability of transferee or fiduciary. — 15 No suit shall be maintained in any court for the purpose of restraining the assessment or collection * * * of — 16 (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any internal revenue tax * * *.”
1 later decision quote this exact passage · from the majority“extraordinary and exceptional circumstances,”
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.