Samuel Reisman v. Mortimer M. Caplin’s Empirical Analysis
317 F.2d 123 · 1963
Citation profile
6 federal appellate · 3 district ·
How this case has been cited
Cited by 17 later decisions (1 by the Supreme Court) — most recently July 1991
6 federal appellate · 3 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 7604
Relies on Larson v. Domestic & Foreign Commerce Corp. · Land US v. Dollar · United States v. Lee · Malone v. Bowdoin · State of Louisiana v. William Gibbs McAdoo
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * it is not within the court’s jurisdiction because it is in substance a suit against the United States to which it has not consented.” 317 F.2d 123, 125 .”
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.