Meadows v. United States’s Empirical Analysis
665 F.2d 1009 · 1982
Citation profile
13 federal appellate · 2 district ·
How this case has been cited
Cited by 22 later decisions — most recently August 2003
13 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. § 6851 · 26 U.S.C. § 7429 · 28 U.S.C. § 1441 · 28 U.S.C. § 1443
Relies on Thermtron Products, Inc. v. Hermansdorfer · United States v. Doyle
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“■ [W]here the appeal is based on procedural error — i.e., that the district court acted outside its authority, rather than acting erroneously within its authority — this court will review the decision to determine whether such error occurred. The exception applies here, where [the plaintiff] is appealing the district court’s dismissal for lack of jurisdiction.”
2 later decisions quote this exact passage · from the majority“Determination by district court. Within 28 days after an action is commenced under paragraph (1), the district court shall determine whether or not— (A) the making of the assessment ... is reasonable under the circumstances, and (B) the amount so assessed or demanded as a result of the action taken ... is appropriate under the circumstances.”
2 later decisions quote this exact passage · from the majority“to act within an extraordinarily short time. The taxpayer's funds have been subjected to assessment and lien; the Congress gave [her] a right to demand speedy review.”
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.