Long v. Rasmussen’s Empirical Analysis
281 F. 236 · 1922
Citation profile
29 federal appellate · 7 district ·
How this case has been cited
Cited by 55 later decisions — most recently May 1981 · most notably Raffaele v. Granger (1952), United States v. Weintraub (1979)
29 federal appellate · 7 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 United States v. Lee · Philadelphia Co. v. Stimson · De Lima v. Bidwell · Belknap v. Schild · Watson v. Sutherland
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The revenue laws are a code or system in regulation of tax assessment and collection. They relate to -taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for non-taxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws.. * * * “The distinction between persons and things within the scope of the revenue laws and those without them is vital. * * * To the former only does section * * * apply * * * and the well-understood exigencies of government and its revenues and their collection do not serve to extend it to the latter. It is a shield for official action, not a sword for private aggression. * * * ” [Emphasis supplied] 2”
2 later decisions quote this exact passage · from the majority“orders and decrees of the courts of the United States having jurisdiction thereof.”
1 later decision quote this exact passage · from the majoritye.g. Bullock v. Latham
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.