Enochs v. Muse’s Empirical Analysis
270 F.2d 528 · 1959
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently January 1982
9 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
Applies 20 U.S.C. § 6211 · 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 6654 · 26 U.S.C. § 6659
Relies on Granquist v. Hackleman · Newsom v. Commissioner · Newsom v. Commissioner · Muse v. Enochs
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The additions to the tax, additional amounts, and penalties provided by this chapter shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes ; (2) Any reference in this title to “tax” imposed by this title shall be deemed also to refer to the additions to the tax, additional amounts, and penalties provided by this chapter.”
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.