Winn v. Killian’s Empirical Analysis
321 F.3d 911 · 2003
Citation profile
4 federal appellate · 1 district ·
Relationships
Relies on Great Lakes Dredge & Dock Co. v. Huffman · Fair Assessment in Real Estate Assn., Inc. v. McNary · Matthews v. Rodgers · Rosewell v. National Bank · California v. Grace Brethren Church
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as the process of calculating a person's final tax bill after all deductions and credits are accounted for. 8 Had the panel considered tax treatises and law dictionaries to determine what”
2 later decisions quote this exact passage · from the dissent“The district courts shall not enjoin, suspend or restrain the assessment ... of any tax under State law”
2 later decisions quote this exact passage · from the dissent“adopted by our panel. The Supreme Court and lower courts have interpreted the Tax Injunction Act broadly, declining federal jurisdiction provided that an adequate remedy existed in the state courts. 14 11 The panel cites only one case in support of its view that the Tax Injunction Act doesn't speak to cases where, if the plaintiff succeeds, the state will collect more taxes. But the Seventh Circuit case cited, Dunn v. Carey, 15 doesn't speak at all to tax credits. And it doesn't construe the term”
1 later decision quote this exact passage · from the dissente.g. Winn v. Killian
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.