Simpson v. United States’s Empirical Analysis
252 U.S. 547 · 1920
Citation profile
48 federal appellate · 5 district · 12 state decisions
How this case has been cited
Cited by 145 later decisions (18 by the Supreme Court) — most recently October 2012 · most notably Humes v. United States (1928), City of Cleveland, Ohio v. Federal Power Commission, Cleveland Electric Illuminating Company, Intervenor (1976)
48 federal appellate · 5 district · 12 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 Knowlton v. Moore · Henry v. United States · United States v. Fidelity Trust Co. · Rand 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 145 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“absolutely vested in possession and enjoyment”
2 later decisions quote this exact passage · from the majority“we take judicial notice of the fact that at the time this tax was collected four per cent. [sic] was very generally assumed to be the fair value or earning power of money safely invested”
1 later decision quote this exact passage · from the majority“genuine obstacle to settlement of the estate”
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.