Steiner v. Nelson’s Empirical Analysis
259 F.2d 853 · 1958
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 28 later decisions — most recently September 1991 · most notably Cohen v. United States (1962), Cataldo v. Commissioner (1973)
16 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. § 272
Relies on Campana Corp. v. Harrison · Homan Mfg. Co. v. Long · Sarkes Tarzian Inc. v. United States · Steiner v. Reisimer
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[T]he taxing officials [were not relieved] of their statutory obligation to give plaintiffs notice before assessment and collection. From this it follows that the district court could, and properly did, bring its equity powers into play despite § 7421. [Citing the Homan case.] Such notice is a condition precedent, and its absence invalidates the assessment.””
2 later decisions quote this exact passage · from the majority“refund to [plaintiffs] all monies * * * collected pursuant to”
2 later decisions quote this exact passage · from the majority“This waiver of restrictions is subject to acceptance by the Commissioner on the basis of the settlement hereinbefore proposed and if not accepted, it will be of no force or effect.”
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.