Regal Drug Corporation v. Wardell’s Empirical Analysis
260 U.S. 386 · 1922
Citation profile
52 federal appellate · 51 district · 12 state decisions
How this case has been cited
Cited by 219 later decisions (32 by the Supreme Court) — most recently December 2003 · most notably Helvering v. Mitchell (1938), Bob Jones University v. Simon (1974)
52 federal appellate · 51 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.
Appellate journey
reviewedRegal Drug Corp. v. Wardell (from Ninth Circuit Court of Appeals)
Relationships
Relies on O'Sullivan v. Felix · Lipke v. Lederer · United States v. Yuginovich · Dodge v. Osborn · Snyder v. Marks
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 219 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Before collection of taxes levied by statutes enacted in plain pursuance of the taxing power can be enforced, the taxpayer must be given fair opportunity for hearing — this is essential to due process of law. [citation] And certainly we cannot conclude, in the absence of language admitting of no other construction, that Congress intended that penalties for crimes should be enforced through the secret findings and summary action of executive officers. The guarantees of due process of law and trial by jury are not to be forgotten or disregarded.””
1 later decision quote this exact passage · from the majoritye.g. Iannelli v. Long“so-called assessment or tax at the rate of $6.40 per gallon”
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.