Holcomb v. United States’s Empirical Analysis
622 F.2d 937 · 1980
Citation profile
11 federal appellate · 2 district · 5 state decisions
How this case has been cited
Cited by 35 later decisions — most recently June 2003 · most notably First Commodity Traders, Inc. v. Heinold Commodities, Inc. (1985), Piambino v. Bailey (1985)
11 federal appellate · 2 district · 5 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. § 6672 · 42 U.S.C. § 1988
Relies on Universal Builders, Inc. v. Clark · Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party · Aparacor, Inc. v. United States · Key Buick Co. v. Commissioner · Aparacor, Inc. v. United States
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The first question to be resolved in this matter is whether [42 U.S.C.] § 1988 is applicable to the counter-claim. That section, literally applies to actions by or on behalf of the government, and the courts, in general have held the statute not applicable to suits instituted by taxpayers to obtain refunds. “But where, as here, the government has responded with a counter-claim, there has been held to be an action ‘by or on behalf of the United States,’ and § 1988 is applicable. “Although § 1988, by its terms, leaves the decision to award attorney’s fees to the discretion of the trial court, the courts have held that attorney’s fees are appropriate only where the government’s action was instituted in bad faith or was frivolous, harassing, or vexatious.” (Citations omitted.)”
1 later decision quote this exact passage · from the majority“taxes are those taxes withheld from employees' paychecks that are required to be held in trust pursuant to 26 U.S.C. Sec. 7501. Other corporate tax liabilities, such as corporate income taxes and the employer's share of Social Security taxes are generally denominated as”
1 later decision quote this exact passage · from the majority“clerical, mathematical, or other clearly demonstrable mistake, oversight or omission,”
1 later decision quote this exact passage · from the majoritye.g. In re Warren
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.