Smith v. Donnelly’s Empirical Analysis
1946
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 25 later decisions (2 by the Supreme Court) — most recently June 1971 · most notably United States v. Bess (1958), United States v. Mitchell (1971)
12 federal appellate · 2 district ·
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
Relies on Lucas v. Earl · Glass City Bank of Jeanette Pa v. United States · Oklahoma v. Texas · Fernandez v. Wiener · Bender v. Pfaff
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The United States having a lien on whatever property rights are represented by the insurance contracts * * * it follows that the government may by foreclosure effect the application of the property to the reduction of thq tax obligation * *”
1 later decision quote this exact passage · from the majority““ * * * it is well settled that state exemption laws do not protect property from the incidence of Federal taxation.” Smith v. Donnelly, D.C., 65 F.Supp. 415, 418 .”
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.