Lockheed Martin Corp. v. United States’s Empirical Analysis
1997
Citation profile
How this case has been cited
Cited by 6 later decisions — most recently July 2014
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. § 7422
Relies on Jenkins v. McKeithen · Chase Securities Corp. v. Donaldson · Lewis v. Reynolds · Union Pacific Railroad v. United States · Jablonski v. Pan American World Airways, Inc.
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Defendant therefore is entitled to raise any objections that would tend to show that plaintiff has failed to meet this burden of proof with respect to some or all of the expenditures in question, even if the asserted grounds are different from those asserted during the administrative review.”
1 later decision quote this exact passage“set forth in detail each ground upon which a credit or refund is claimed.”
1 later decision quote this exact passage“motion for pretrial order clarifying the scope of the complaint”
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.