Colgate-Palmolive-Peet Co. v. United States’s Empirical Analysis
320 U.S. 422 · 1943
Citation profile
27 federal appellate · 3 district ·
How this case has been cited
Cited by 74 later decisions (2 by the Supreme Court) — most recently May 2023 · most notably Sanford v. Commissioner (1968), Spiegel's Estate v. Commissioner of Internal Revenue (1949)
27 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
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Relies on United States v. American Trucking Associations · Hassett v. Welch · Haggar Co. v. Helvering · Shwab v. Doyle · Cincinnati Soap Co. 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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A desire for equality among taxpayers is to be attributed to Congress, rather than the reverse.”
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.