356 F. Supp. 398 - Lisner v. McCanless’s Empirical Analysis
1973
Citation profile
8 federal appellate · 3 district ·
Relationships
Applies 26 U.S.C. § 443 · 26 U.S.C. § 6020 · 26 U.S.C. § 6201 · 26 U.S.C. § 6204 · 26 U.S.C. § 6211 · 26 U.S.C. § 6213 · 26 U.S.C. § 6303 · 26 U.S.C. § 6851
Relies on Marchetti v. United States · Enochs v. Williams Packing & Navigation Co. · Grosso v. United States · Flora v. United States · United States v. United States Coin & Currency
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(t)he attempt of the government to bypass the procedural requirements of section 6861 . . . has led it on a path of convolutions and strained interpre tations, instead of an attempt to find order in a highly structured code.””
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.