Stevens v. United States’s Empirical Analysis
49 F.3d 331 · 1995
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently September 2015
13 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.
Appellate journey
reviewedthe decision below (from Illinois Northern District Court)
Relationships
Applies 26 U.S.C. § 6203 · 26 U.S.C. § 6303 · 26 U.S.C. § 6651 · 26 U.S.C. § 6671 · 26 U.S.C. § 6672
Relies on United States v. Sotelo · Levit Vn v. Ingersoll Rand Financial Corporation · United States v. Chila · Williams v. Commissioner · Purcell 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all the notice and demand that the statute requires or that the practicalities of administering the federal tax laws permit.”
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.