Perez v. Ledesma’s Empirical Analysis
1971
Citation profile
767 federal appellate · 241 district · 65 state decisions
How this case has been cited
Cited by 2,032 later decisions (107 by the Supreme Court) — most recently June 2024 · most notably Younger v. Harris (1971), Pennhurst State School and Hospital v. Halderman (1984)
767 federal appellate · 241 district · 65 state decisions — followed in 17 states
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. § 7421 · 28 U.S.C. § 1253 · 28 U.S.C. § 1331 · 28 U.S.C. § 1341 · 28 U.S.C. § 1342 · 28 U.S.C. § 1343 · 28 U.S.C. § 2201 · 28 U.S.C. § 2281
Relies on United Mine Workers of America v. Gibbs · Younger v. Harris · New York Times Co. v. Sullivan · Ex Parte: Edward T Young · Railroad Commission v. Pullman Co.
Cited together with Younger v. Harris · Samuels v. J Mackell Fernandez · Boyle v. Landry · Byrne v. Karalexis · Dyson v. Stein
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 2,032 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Only in cases of proven harassment or prosecutions undertaken by state officials in bad faith without hope of obtaining a valid conviction and perhaps in other extraordinary circumstances where irreparable injury can be shown is federal injunctive relief against pending state prosecutions appropriate.”
45 later decisions quote this exact passage · from the majoritye.g. Shaw v. Garrison · Levine v. Torvik““ ‘The special reasons justifying the policy of federal noninterference with state tax collection are obvious. The procedures for mass assessment and collection of state taxes and for administration and adjudication of taxpayers’ disputes with tax officials are generally complex and necessarily designed to operate according to established rules. State tax agencies are organized to discharge their responsibilities in accordance with the state procedures. If federal declaratory relief were available to test state tax assessments, state tax administration might be thrown into disarray, and taxpayers might escape the ordinary procedural requirements imposed by state law. During the pendency of the federal suit the collection of revenue under the challenged law might be obstructed, with consequent damage to the State’s budget, and perhaps a shift to the State of the risk of taxpayer insolvency.’ ” 454 U.S. at 137 n.27 (Brennan, J., concurring) (quoting Perez v. Ledesma, 401 U.S. 82 , 128 n. 17, 27 L. Ed. 2d 701 , 91 S. Ct. 674 [1971] [Brennan, J., concurring and dissenting]).”
31 later decisions quote this exact passage · from the concurrence“We therefore hold that, in cases where the state criminal prosecution was begun prior to the federal suit, the same equitable principles relevant to the propriety of an injunction must be taken into consideration by federal district courts in determining whether to issue a declaratory judgment, and that where an injunction would be impermissible under these principles, declaratory relief should ordinarily be denied as well.”
8 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.