United States v. Acker’s Empirical Analysis
415 F.2d 328 · 1969
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently June 1988
8 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
Applies 26 U.S.C. § 7203
Relies on Marchetti v. United States · Grosso v. United States · United States v. Sullivan · Acker v. Commissioner of Internal Revenue · United States v. Robinson
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“On this aspect of the case, substantially the same arguments now presented were previously advanced by this taxpayer and rejected by this Court on the merits. See Acker v. Commissioner of Internal Reve nue, 258 F.2d 568 (6th Cir. 1958), cert. denied, 358 U.S. 940 , 79 S.Ct. 346 , 3 L.Ed.2d 348 .”
1 later decision quote this exact passage“If appellant had desired to test the constitutionality of the Internal Revenue Code, he could have done so by submitting a return upon which a tax could have been assessed under the plan he alleges is unconstitutional.”
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.