United States v. International Building Co.’s Empirical Analysis
1953
Citation profile
315 federal appellate · 52 district · 67 state decisions
How this case has been cited
Cited by 832 later decisions (12 by the Supreme Court) — most recently June 2021 · most notably Kennedy v. Mendoza-Martinez (1963), United States v. Utah Construction & Mining Co. (1966)
315 federal appellate · 52 district · 67 state decisions — followed in 17 states
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
reviewedInternational Bldg. Co. v. United States (from Eighth Circuit Court of Appeals)
Relationships
Applies 11 U.S.C. § 501
Relies on Commissioner v. Sunnen · Cromwell v. County of Sac · Mercoid Corporation v. Mid-Continent Inv Co · Tait v. Western Maryland Railway Co.
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 832 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A judgment entered with the consent of the parties may involve a determination of questions of fact and law by the court. But unless a showing is made that that was the case, the judgment has no greater dignity, so far as collateral estoppel is concerned, than any judgment entered only as a compromise of the parties.”
23 later decisions quote this exact passage · from the majority“In all cases * * * where it is sought to apply the estoppel of a judgment * * * the inquiry must always be as to the point or question actually litigated and determined in the original action; not what might have been thus litigated and determined. Only upon such matters is the judgment conclusive in another action.”
10 later decisions quote this exact passage · from the majority“there is no deficiency in Federal income tax due”
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.