United States v. Sinclair’s Empirical Analysis
1972
Citation profile
6 federal appellate · 4 district ·
How this case has been cited
Cited by 11 later decisions — most recently December 1992
6 federal appellate · 4 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 26 U.S.C. § 2101 · 26 U.S.C. § 2104 (Interest Equalization Tax Extension Act of 1973) · 26 U.S.C. § 2203 · 26 U.S.C. § 6601
Relies on Banco Nacional De Cuba v. Sabbatino · Milwaukee County v. M. E. White Co. · Moore v. Mitchell · New York Trust Co. v. Riley · Moore v. Mitchell
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Court is inclined to agree with the Government’s argument, but even conceding the defendants’ position to be correct, the Court has discretion under Rule 21 to add parties at any time in the proceedings on such terms as are just. Since the Court finds that no prejudice has resulted from the amendment, it will be permitted.”
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.