Koin v. Coyle’s Empirical Analysis
402 F.2d 468 · 1968
Citation profile
21 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently September 2022 · most notably Hunsucker v. Phinney (1974), Brittingham v. United States Commissioner (1971)
21 federal appellate ·
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 Enochs v. Williams Packing & Navigation Co. · United States v. Granello · Ellis Campbell, Jr., District Director of Internal Revenue v. M. F. Guetersloh, Emma Guetersloh, Chris D. Guetersloh, and Viola Guetersloh · Homan Mfg. Co. v. Russo
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in Campbell v. Guetersloh, 287 F. 2d 878, 881 (5th Cir. 1961), that a court should not pass upon questions of weakness and proof in the”
1 later decision quote this exact passage · from the majoritye.g. Koin v. Coyle“by any person, whether or not such person is the person against whom such tax was assessed,”
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.