Lewis v. Reagan’s Empirical Analysis
1981
Citation profile
2 federal appellate · 1 district · 1 state decisions
Relationships
Applies 15 U.S.C. § 751 · 26 U.S.C. § 7421 · 26 U.S.C. § 7422 · 28 U.S.C. § 1361 · 28 U.S.C. § 1651 · 28 U.S.C. § 2201
Relies on Kerr v. United States Dist. Court for Northern Dist. of Cal. · Allied Chemical Corporation v. Daiflon Inc · Enochs v. Williams Packing & Navigation Co. · Burnet v. Harmel · Bob Jones University v. Simon
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An economic interest is possessed in every case in which the taxpayer has acquired by investment any interest in mineral in place or standing timber and secures, by any form of legal relationship, income derived from the extraction of the mineral or severance of the timber, to which he must look for a return of his capital ... A person who has no capital investment in the mineral deposit or standing timber does not possess an economic interest merely because through a contractual relation he possesses a mere economic or pecuniary advantage derived from production.”
1 later decision quote this exact passage · from the majority“Title 28 U.S.C. § 2201 provides that: In a case of actual controversy within its jurisdiction, except with regard to federal taxes ... any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration ....”
1 later decision quote this exact passage · from the majoritye.g. Trahan v. Regan
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.