United States v. Wright’s Empirical Analysis
57 F.3d 561 · 1995
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions (1 by the Supreme Court) — most recently November 2015
6 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 11 U.S.C. § 1141 · 26 U.S.C. § 3505 · 26 U.S.C. § 6323 · 26 U.S.C. § 6502 · 26 U.S.C. § 6503 · 26 U.S.C. § 6901 · 28 U.S.C. § 2415 (Indian Claims Limitation Act of 1982)
Relies on United States v. Updike · In Re Jartran Inc Fruehauf Corporation · Jersey Shore State Bank v. United States · National Tax Credit Partners, L.P. v. Havlik · In re Penrod
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“suits against persons derivatively liable for taxes are timely, or not, according to the rules for timeliness against taxpayers”
1 later decision quote this exact passage · from the majority“the extent of time for the enforcement of the tax liability,”
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.