Lepucki v. Van Wormer’s Empirical Analysis
1984
Citation profile
2 federal appellate · 3 state decisions
How this case has been cited
Cited by 8 later decisions — most recently January 2000
2 federal appellate · 3 state decisions
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 26 U.S.C. § 3403 · 26 U.S.C. § 6682 · 28 U.S.C. § 1441
Relies on Alyeska Pipeline Service Company v. Wilderness Society · Curtis Publishing Co. v. Butts · Barr v. Matteo · F. D. Rich Co. v. United States Ex Rel. Industrial Lumber Co. · Bush v. Lucas
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.
“because it is patently obvious that this action was instituted not for the good faith reparation of an actual wrong but, rather, as a device for asserting certain philosophical beliefs regarding the tax laws of the United States and their implementation. Though plaintiff has every right to the free expression of his beliefs in this area, he does not have the right to exploit the judicial system of the United States, and resources of individual and corporate defendants thereof, to that end.”
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.