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← 465 U.S. 367 - South Carolina v. Regan

South Carolina v. Regan’s Empirical Analysis

1984

Citation profile

522
cited by 522 later decisions
11
cited 11 times by the Supreme Court
6
states following
August 2023
most recently cited

150 federal appellate · 91 district · 21 state decisions

How this case has been cited

Cited by 522 later decisions (11 by the Supreme Court) — most recently August 2023 · most notably Hibbs Director Arizona Department of Revenue v. Winn et al. (2004), South Carolina v. Baker (1988)

150 federal appellate · 91 district · 21 state decisions

149019841990200020102020decided

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. § 103 · 26 U.S.C. § 3301 (Federal Unemployment Tax Act) · 26 U.S.C. § 501 · 26 U.S.C. § 6212 · 26 U.S.C. § 6532 · 26 U.S.C. § 6694 · 26 U.S.C. § 7421 · 26 U.S.C. § 7428

Relies on Singleton v. Wulff · Simon v. Eastern Kentucky Welfare Rights Organization · Consumer Product Safety Commission v. GTE Sylvania, Inc. · Logan v. Zimmerman Brush Co. · William Marbury v. James Madison

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 522 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “[N]o 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.”
    14 later decisions quote this exact passage
    e.g. Woods v. Internal Revenue Service · State v. United States
  2. “Congress did not intend the Act to apply to actions brought by aggrieved parties for whom it has not provided an alternative remedy.”
    8 later decisions quote this exact passage · from the majority
    e.g. James Harper v. Charles P. Rettig, in his official capacity as Commissioner of the Internal Revenue Service, et al. · Purcell v. Federal Deposit Insurance Corp. (In Re Purcell)
  3. “a statutory scheme that provided an alternative remedy.”
    8 later decisions quote this exact passage · from the majority
    e.g. State v. United States · Foodservice and Lodging Institute, Inc., a Nonprofit D.C. Corporation v. Donald T. Regan, U.S. Secretary of the Treasury Foodservice and Lodging Institute, Inc., a Nonprofit D.C. Corporation v. Donald T. Regan, U.S. Secretary of the Treasury

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.