United States v. New York’s Empirical Analysis
315 U.S. 510 · 1942
Citation profile
44 federal appellate · 18 district · 13 state decisions
How this case has been cited
Cited by 177 later decisions (8 by the Supreme Court) — most recently August 2024 · most notably United States v. Reorganized CF&I Fabricators of Utah, Inc. (1996), Harrison v. Northern Trust Co. (1943)
44 federal appellate · 18 district · 13 state decisions
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.
Appellate journey
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Chas Steward Mach Co v. Davis · New Jersey v. Anderson · City of New York v. Feiring · New York 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 177 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But a tax for purposes of § 64, sub. a(4) includes any ‘pecuniary burden laid upon individuals or property for the purpose of supporting the government’ by whatever name it may be called.” United States v. New York, supra.”
3 later decisions quote this exact passage · from the majority“taxes legally due and owing by the bankrupt”
3 later decisions quote this exact passage · from the majority“[w]e think that our decision in the Feiring case is controlling here,”
2 later decisions 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.