United States v. Mellon Bank, N. A.’s Empirical Analysis
521 F.2d 708 · 1975
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 21 later decisions — most recently September 2022
12 federal appellate · 2 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
Relies on United States v. Powell · Enochs v. Williams Packing & Navigation Co. · Donaldson v. United States · Couch v. United States · 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“such other orders and processes, and to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws.”
3 later decisions quote this exact passage · from the majority“become greatly reduced in price or value.”
2 later decisions quote this exact passage · from the majority“§ 7421. Prohibition of suits to restrain assessment or collection. (a) Tax. Except as provided in sections 6212(a) and (c), 6213(a) and 7426(a) and (b) (1), no 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.”
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.