United States v. Hirschhorn’s Empirical Analysis
649 F.2d 360 · 1981
Citation profile
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 4401 · 26 U.S.C. § 4412 · 26 U.S.C. § 7203 · 28 U.S.C. § 46
Relies on Glasser v. United States · Aguilar v. Texas · Spinelli v. United States · Draper v. United States · Hill v. California
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]bsence of prejudice by itself may justify a district court's refusal to grant relief from the waiver resulting from non-timely filing....”
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.