United States v. Bride’s Empirical Analysis
308 F.2d 470 · 1962
Citation profile
16 federal appellate · 2 district ·
How this case has been cited
Cited by 31 later decisions (1 by the Supreme Court) — most recently December 1985 · most notably United States v. United States Coin & Currency (1971), Ottis Mayo Jones v. Gertrude Bales (1973)
16 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
Applies 26 U.S.C. § 4411 · 26 U.S.C. § 7302
Relies on United States v. · J. W. Goldsmith, Jr.-Grant Co. v. United States · United States v. Lane Motor Co. · United States v. Andrade · United States v. One 1957 Oldsmobile Automobile
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t is well settled that in a proceeding for forfeiture against a motor vehicle for violation of the internal revenue laws the innocence of the registered owner-claimant is no defense, as the proceeding is in rem against the vehicle. It is held . that in order to relieve the owner from forfeiture where the vehicle was being used without the knowledge or consent of the owner it must be shown that the person so using it had obtained the vehicle in violation of the criminal laws”
2 later decisions quote this exact passage · from the majority“Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district — * * *”
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.