Swallow v. United States’s Empirical Analysis
325 F.2d 97 · 1963
Citation profile
21 federal appellate · 3 district ·
How this case has been cited
Cited by 43 later decisions — most recently December 1994 · most notably United States v. Porth (1970), United States v. Malinowski (1973)
21 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.
Relationships
Applies 28 U.S.C. § 2255 (Antiterrorism and Effective Death Penalty Act of 1996)
Relies on Massachusetts v. Mellon · Brushaber v. Union Pacific Railroad · Knowlton v. Moore · Foti v. Immigration & Naturalization Service · Commissioner v. Acker
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The income tax provisions of the Internal Revenue Code and the regulations promulgated thereunder are complex and often difficult of understanding, but we have found no authority which suggests that the statutes are unconstitutional for this reason or that the rates constitute a taking of property within the meaning of the Fifth Amendment. It is now well settled that the income tax laws are not unconstitutional under the due process clause of the Fifth Amendment, nor are they unconstitutionally defective because of discriminatory progressive tax rates.”
1 later decision quote this exact passage · from the majority““A federal court will not review the foreign policy of the government nor the wisdom of the congressional appropriations for welfare purposes. This is an area exclusively within the jurisdiction of the legislative and executive branches, even when the allegation is made that income tax monies are being used to carry on an aggressive war. Farmer v. Rountree, D.C. Tenn., 149 F.Supp. 327 , aff’d 6 Cir., 252 F.2d 490 , cert. denied 357 U.S. 906 , 78 S.Ct. 1150 , 2 L.Ed.2d 1156 . * * * ””
1 later decision quote this exact passage · from the majoritye.g. Velvel v. Johnson“Congress alone has the power to appropriate money to promote the general welfare and its determination that certain projects are in furtherance of general welfare is decisive.”
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.