Lash v. Nighosian’s Empirical Analysis
273 F.2d 185 · 1959
Citation profile
24 federal appellate · 2 district ·
How this case has been cited
Cited by 34 later decisions (1 by the Supreme Court) — most recently December 1970 · most notably United States v. Powell (1964), United States v. Roundtree (1969)
24 federal appellate · 2 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
Relies on Carroll v. United States · Brinegar v. United States · Draper v. United States · Boren v. Tucker · 118 F. Supp. 248 - United States v. O'CONNOR
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[f]or the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax * * *.”
1 later decision quote this exact passage · from the majority“by witnesses whose testimony, although contradicted, was not so incredible as to be beyond reasonable belief”
1 later decision quote this exact passage · from the majoritye.g. De Masters v. Arend
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.