Powers v. United States’s Empirical Analysis
424 F.2d 593 · 1970
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently January 2019 · most notably William C. McCombs Co. v. United States (1971), McCormick v. United States (1976)
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
Applies 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 3306 (Federal Unemployment Tax Act)
Relies on Commissioner v. Sunnen · Enochs v. Williams Packing & Navigation Co. · United States v. Silk · Bartels v. Birmingham · Radio City Music Hall Corp. 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an independent contractor, or (2) any individual (except an officer of a corporation) who is not an employee under such common law rules. [26TJ.S.C.§ 3306 (i) (1964).]”
1 later decision quote this exact passage · from the majority“where the parties, the law, and the controlling facts remain the same, but the facts are separable in the two causes of action”
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.