Cash v. Campbell’s Empirical Analysis
346 F.2d 670 · 1965
Citation profile
27 federal appellate · 2 district ·
How this case has been cited
Cited by 40 later decisions — most recently October 1992 · most notably Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party (1970), Newsome v. United States (1970)
27 federal appellate · 2 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
Relies on Abramson v. Superintendence Co. · Frazier v. United States · Dillard v. Patterson
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We are of the opinion that ‘without reasonable cause’ as used in the Grandquist [sic] and Kellems cases is part of the civil test in determining whether the failure to pay was willful. * * * For the present we need only hold that in a civil case where a responsible officer paid employees their net wages at a time when the corporation had insufficient funds to cover the taxes thereon and, when such funds became available, preferred subsequent creditors over the United States, knowing at all times his obligation to pay such taxes, his failure to pay was ‘without reasonable cause’ and ‘willful’ within the meaning of section 6672.””
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.