Smith v. Flinn’s Empirical Analysis
261 F.2d 781 · 1958
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently May 1989
7 federal appellate ·
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 Brushaber v. Union Pacific Railroad · Miller v. Standard Nut Margarine Co. · Hill v. Wallace · Fanchon & Marco, Inc. v. Paramount Pictures, Inc. · Dodge v. Osborn
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““What constitutes unusual and extraordinary circumstances so as to render inapplicable federal statutes prohibiting suits to restrain assessment or collection of taxes is determined by no precise formula, but is varied, and each case must be decided upon its own peculiar underlying facts.””
1 later decision quote this exact passage · from the majority“extraordinary and exceptional circumstances,”
1 later decision quote this exact passage · from the majority“acknowledged head of equity jurisprudence.”
1 later decision quote this exact passage · from the majoritye.g. Singleton v. Mathis
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.