Bob Jones University v. Simon’s Empirical Analysis
1974
Citation profile
493 federal appellate · 265 district · 65 state decisions
How this case has been cited
Cited by 1,709 later decisions (37 by the Supreme Court) — most recently August 2023 · most notably Allen v. Wright (1984), United States v. Janis (1976)
493 federal appellate · 265 district · 65 state decisions — followed in 14 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.
Appellate journey
reviewedBob Jones University v. Connally (from Fourth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 170 · 26 U.S.C. § 2055 · 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 3306 (Federal Unemployment Tax Act) · 26 U.S.C. § 4945 · 26 U.S.C. § 501 · 26 U.S.C. § 6212 · 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · In re Kauffman Mutual Fund Actions · Miller v. Standard Nut Margarine Co. · State Railroad Tax Cases Taylor Collector et al. v. Secor et al.
Cited together with Enochs v. Williams Packing & Navigation Co. · Alexander v. "Americans United" Inc. · South Carolina v. Regan · Commissioner of Internal Revenue v. Shapiro · Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics
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 1,709 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.”
55 later decisions quote this exact passage · from the concurrence“require that the legal right to ... disputed sums be determined in a suit for refund”
31 later decisions quote this exact passage · from the majority““In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought....””
18 later decisions quote this exact passage · from the concurrence
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.