Posey v. United States’s Empirical Analysis
449 F.2d 228 · 1971
Citation profile
22 federal appellate · 1 district ·
How this case has been cited
Cited by 36 later decisions — most recently May 2015 · most notably Anderson, Clayton & Co. v. United States (1977), Dresser Industries, Inc. v. United States (1979)
22 federal appellate · 1 district ·
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. § 333 · 26 U.S.C. § 6651
Relies on Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Federal Crop Ins Corporation v. Merrill · Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Correll · Utah Power Light Company v. United States No 202 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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Regardless of the strong moral implications, it is well established that the Government is not bound by the unauthorized or incorrect statements of its agents.”
3 later decisions quote this exact passage · from the majoritye.g. Hawse v. Comm'r · Hicks v. Harris“Under no circumstances shall section 333 be applicable to any shareholders who fail to file their elections within the 30-day period prescribed.”
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.