Harvey v. Early’s Empirical Analysis
1946
Citation profile
1 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 6 later decisions — most recently February 1990
1 federal appellate · 1 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. § 273 · 26 U.S.C. § 276 · 26 U.S.C. § 291 · 27 U.S.C. § 1 · 28 U.S.C. § 41
Relies on Boyd v. United States · Helvering v. Mitchell · Phillips v. Commissioner · Ng Fung Ho v. White · John Den James Murray and John Kayser v. The Hoboken Land and Improvement Company John Den James B Murray et al.
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 273. Jeopardy assessments “(a) Authority for making. If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall immediately assess such deficiency (together with all interest, additional amounts or additions to the tax provided for by law) and notice and demand shall be made by the collector for the payment thereof.””
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.