Stuart v. Willis’s Empirical Analysis
244 F.2d 925 · 1957
Citation profile
13 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 34 later decisions (1 by the Supreme Court) — most recently March 1991 · most notably United States v. Rodgers (1983), United States v. Overman (1970)
13 federal appellate · 4 district · 1 state decisions
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 Hobbs v. McLean · Raffaele v. Granger · Stuart v. Chinese Chamber of Commerce of Phœnix · United States v. Winnett · Local 174, International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the power of the Collector never extends beyond the rights of the taxpayer upon whose property the levy is sought. * * the property of a third person is immune from seizure to enforce the liability of the person owing the tax”
3 later decisions 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.