United States v. Updike’s Empirical Analysis
32 F.2d 1 · 1929
Citation profile
12 federal appellate · 6 district ·
How this case has been cited
Cited by 25 later decisions (3 by the Supreme Court) — most recently March 1979 · most notably Phillips v. Commissioner (1931), United States v. Updike (1930)
12 federal appellate · 6 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 20 U.S.C. § 1061 · 26 U.S.C. § 1057 · 26 U.S.C. § 1061 (§ 13309 of the Tax Cuts and Jobs Act of 2017)
Relies on Dollar Savings Bank v. United States · Russell v. United States · United States v. Magnolia Petroleum Co. · Updike v. United States · United States v. Armstrong
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“statutory period of limitation properly applicable thereto”
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.