559 F. Supp. 171 - Donovan v. Maisel’s Empirical Analysis
1982
Citation profile
4
cited by 4 later decisions
March 1990
most recently cited
2 district ·
Relationships
Applies 26 U.S.C. § 6334 · 26 U.S.C. § 7421
Relies on Fuentes v. Shevin · Sampson v. Murray · Enochs v. Williams Packing & Navigation Co. · Bull v. United States · Phillips v. Commissioner
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There is a contention that the provisions requiring an appeal to the Commissioner of Internal Revenue after payment of the taxes and giving a right to sue in case of his refusal to refund are wanting in due process and therefore there is jurisdiction [to issue injunctive relief prior to the assessment or collection of any tax]. But we think it suffices to state that contention to demonstrate its entire want of merit.”
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.