Du Pont v. Graham’s Empirical Analysis
283 F. 300 · 1922
Citation profile
5
cited by 5 later decisions
1
cited 1 times by the Supreme Court
June 1934
most recently cited
2 district ·
Relationships
Relies on State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · United States v. Phellis · Snyder v. Marks · Ogden City v. Armstrong · Union Pac Ry v. Ryan
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is evident that Congress intended by the provisions of section 250 (d) of the act of 1921. to provide a definite five-year limitation for the beginning of suits or proceedings for the collection of the taxes enumerated. If the revenue officers should unduly delay the assessment of taxes and the commencement of proceedings for collection, Congress has determined that five years after the due day of the return is a reasonable time to bring to an end the right to collect.””
1 later decision 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.