Sechrest v. United States’s Empirical Analysis
490 F.2d 102 · 1974
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently November 1990
4 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. § 71
Relies on Norton v. Commissioner · Norton v. Commissioner · Lounsbury v. Commissioner of Internal Revenue · Commissioner v. Senter
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The word periodic is to be taken in its ordinary meaning and so considered excludes a payment not to be made at fixed intervals but in a lump sum.”
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.