Routzahn v. Tyroler’s Empirical Analysis
36 F.2d 208 · 1929
Citation profile
7 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 13 later decisions (1 by the Supreme Court) — most recently November 1969
7 federal appellate · 2 district · 1 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 Ohio Valley Water Co. v. Ben Avon Borough · Lucas v. Alexander · State of Missouri Hurwitz v. North · Cappellini v. Commissioner · Collin v. Commissioner
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is true that this right of review [by Courts of Appeals of decisions of the Board of Tax Appeals respecting transferee liabilities] is expressly given only to the “taxpayer” * * *; but * * * the term “taxpayer” is not seriously inaccurate when applied to the involuntary payer of the tax debt [i.e., the transferee], and he has before the Board the rights of a taxpayer. * * *”
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.