Hill v. United States’s Empirical Analysis
263 F.2d 885 · 1959
Citation profile
19 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 33 later decisions — most recently September 2014 · most notably Ewing v. United States (1990), Ford v. United States (1980)
19 federal appellate · 2 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 Rosenman v. United States · Thomas v. Mercantile Nat. Bank At Dallas · Lewyt Corp. v. Commissioner of Internal Revenue · Budd Co. v. United States · Busser 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... A taxpayer makes out his return form; he accompanies it with a check for the amount he figures he owes. If that is not the sending of money in discharge of the debt it is hard to figure out what a”
3 later decisions quote this exact passage · from the majority““The difference, then, is whether a taxpayer gives the Government money in discharge of his tax debt or gives it money to stop interest and penalties while he and the Government contest what the debt is to be. We do not have any doubt that in the ordinary case where a taxpayer fills out his form, makes out his check and sends them in that he intends the remittance to be in discharge of his liability and that the Collector receives it in the same way.””
2 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.