Livingston v. Becker’s Empirical Analysis
40 F.2d 673 · 1929
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 11 later decisions — most recently December 1999
3 federal appellate · 1 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
Applies 26 U.S.C. § 115
Relies on United States v. Fisher · Lipke v. Lederer · Byron Babbitt v. Howard Dutcher T · Weidhorn v. Levy · Haffenberg v. Chicago Title & Trust Co.
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 knowledge requirement of 31 U.S.C. sec. 192 [now 31 U.S.C. sec. 3713 ] may be satisfied by either actual knowledge of the liability or notice of such facts as would put a reasonably prudent person on inquiry as to the existence of the unpaid claim of the United States.”
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.