Yoder v. Harris’s Empirical Analysis
650 F.2d 1170 · 1981
Citation profile
10 federal appellate · 2 district ·
How this case has been cited
Cited by 18 later decisions — most recently January 2016
10 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
Applies 26 U.S.C. § 1388 · 26 U.S.C. § 1402 · 42 U.S.C. § 405 (§ 205 of the Social Security Act of 1935) · 42 U.S.C. § 413 (§ 213 of the Social Security Act of 1935) · 42 U.S.C. § 416 (§ 216 of the Social Security Act of 1935)
Relies on Martlew v. Celebrezze · Shore v. Califano · Singer v. Weinberger · Grigg v. Finch
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“including information returns and other written statements”
2 later decisions quote this exact passage · from the majority“tax returns or portions thereof (including information returns or other written statements) filed with the Commissioner of Internal Revenue ... except that no amount of self-employment income of an individual for any taxable year (if such return or statement was filed after the expiration of the time limitation following the taxable year) shall be included in the Secretary's records pursuant to this subparagraph.”
1 later decision quote this exact passage · from the majority“unwittingly; rather, it purposively drafted section 405(c)(5)(F) to be consistent with the language of section 405(c)(4)(C). Under section 405(c)(5)(F) the Secretary is only permitted to update his records based on information contained in a timely filed tax return or portions thereof, the parenthetical following”
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.