Poretto v. Usry’s Empirical Analysis
295 F.2d 499 · 1961
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently June 2003
11 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 26 U.S.C. § 7422
Relies on Stern v. Board of Levee Commissioners · Miller v. Standard Nut Margarine Co. · Snyder v. Marks · Graham v. du Pont · Cheatham 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as provided in sections 6212 (a) and (c), 6213(a), and 7426(a) and (b) (1) (not applicable here), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person * * *.”
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.