Dillard v. Patterson’s Empirical Analysis
326 F.2d 302 · 1963
Citation profile
15 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 44 later decisions (1 by the Supreme Court) — most recently September 1999 · most notably Slodov v. United States (1978), White v. United States (1967)
15 federal appellate · 2 district · 3 state decisions
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
Relies on Bloom v. United States · United States Fidelity & Guaranty Co. v. United States · Frazier 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax “Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof,, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or-not collected, or not accounted for and paid over.””
5 later decisions quote this exact passage · from the majority“* * * * * * (b) Person Defined. — The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. [ 26 U.S.C. § 6671 (b) (1958).]”
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.