Vidra v. Egger’s Empirical Analysis
1983
Citation profile
4 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6402 · 26 U.S.C. § 7421 · 26 U.S.C. § 7422 · 28 U.S.C. § 2201
Relies on Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Alexander v. "Americans United" Inc. · Kreiger v. United States · Roger Kent v. The Northern California Regional Office of the American Friends Service Committee, Roger Kent v. The United States and the Northern California Regional Office of the American Friends Service Committee
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“erroneously or illegally assessed or collected”
1 later decision quote this exact passage · from the majoritye.g. Nelson 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.