Blech v. United States’s Empirical Analysis
595 F.2d 462 · 1979
Citation profile
20 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently October 2015 · most notably United States v. Author Services, Inc. (1986), Laino v. United States (1980)
20 federal appellate · 4 district · 1 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. § 7421 · 26 U.S.C. § 7605 · 28 U.S.C. § 2201
Relies on Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc. · Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Atlas Roofing Co. v. Occupational Safety & Health Review Commission · United States v. Dema
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[N]o 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.”
3 later decisions quote this exact passage · from the majoritye.g. Hill v. Mosby · Altman v. Fuller“To hold otherwise would enable ingenious counsel to so frame complaints as to frustrate the policy or purpose behind the Anti-Injunction Statute_ Likewise, this statutory ban against judicial interference with the assessment and collection of taxes “is equally applicable to activities which are intended to or may culminate in the assessment or collection of taxes.””
1 later decision quote this exact passage · from the majority“`intended to or may culminate in the assessment or collection of taxes'”
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.