Vick v. Phinney’s Empirical Analysis
414 F.2d 444 · 1969
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently October 2021
3 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 Time, Inc. v. United States · United States v. Northwestern Mutual Insurance · 226 F. Supp. 694 - P. Lorillard Co. v. United States · 226 F. Supp. 680 - Time, Inc. v. United States · P. Lorillard 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Interest, in tax cases as in others, is merely compensatory; it is not a penalty.”
1 later decision quote this exact passage“when a return of tax is required under this title,”
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.