Select Tire Salvage Co. v. United States’s Empirical Analysis
386 F.2d 1008 · 1967
Citation profile
How this case has been cited
Cited by 41 later decisions — most recently March 1989 · most notably Capoeman v. United States (1971), United States v. Hammond Lead Products, Inc. (1971)
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. § 4071 · 26 U.S.C. § 4072 · 26 U.S.C. § 4225 · 26 U.S.C. § 6651
Relies on Rector Etc of Holy Trinity Church v. United States · Helvering v. Hammel · Helvering v. New York Trust Co. · Griffin v. California · Nootka Packing Co. v. United States
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“taxable under Section 4071(a) of the Internal Revenue Code of 1954 (26 U.S. C. § 4071(a)), applies equally to the facts herein. 2 In Select and Connecticut the Government bottomed its position on Sections 4071 and 4072 of the Internal Revenue Code of 1954. In the instant case, the Government's starting point was Section 4218(a) (2). 2 Briefly, that Section places a tax upon the manufacturer, producer, or importer of a tire who”
1 later decision quote this exact passage“* * * The object designed to be reached by the act must limit and control the literal import of the terms and phrases employed.”
1 later decision quote this exact passage
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.