Clark v. Campbell’s Empirical Analysis
501 F.2d 108 · 1974
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 28 later decisions (1 by the Supreme Court) — most recently November 2016 · most notably Laing v. United States (1976), Keado v. United States (1988)
15 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. § 6201 · 26 U.S.C. § 6211 · 26 U.S.C. § 6212 · 26 U.S.C. § 6214 · 26 U.S.C. § 6331 · 26 U.S.C. § 6501 · 26 U.S.C. § 6532 · 26 U.S.C. § 6851
Relies on Enochs v. Williams Packing & Navigation Co. · Flora v. United States · Bob Jones University v. Simon · Miller v. Standard Nut Margarine Co. · Alexander v. "Americans United" Inc.
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under § 6861 and § 6851 as we interpret them the taxpayer may obtain review of liability prior to actual payment even though the IRS may seize the taxpayer's assets before the commencement of Tax Court proceedings.”
1 later decision quote this exact passage · from the majority“(i)t is possible that our holding is in some conflict with the rationale of our opinion in Ludwig Littauer & Co.,”
1 later decision quote this exact passage · from the majority“is authorized to send notice of such deficiency to the taxpayer by certified mail or registered mail.”
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.