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← 665 F.2d 705 - Dawson v. Childs

Dawson v. Childs’s Empirical Analysis

665 F.2d 705 · 1982

Citation profile

27
cited by 27 later decisions
2
states following
August 2011
most recently cited

13 federal appellate · 1 district · 4 state decisions

How this case has been cited

Cited by 27 later decisions — most recently August 2011 · most notably Gordon Taub v. Commonwealth of Kentucky, and Martha Layne Collins, in Her Official Capacity as Governor of the Commonwealth of Kentucky (1988), James A. Wright v. Maria Pappas (2001)

13 federal appellate · 1 district · 4 state decisions

1101982199020002010decided

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. § 7428 · 28 U.S.C. § 1341 · 28 U.S.C. § 1342 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 1444 · 28 U.S.C. § 2201 · 28 U.S.C. § 2409A · 42 U.S.C. § 1471

Relies on M'Culloch v. State of Maryland · National League of Cities v. Usery · Atlas Roofing Co. v. Occupational Safety & Health Review Commission · Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · Scalza v. United States

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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “[i]n dissolving a lien on property, a federal court interferes with the state's fiscal program just as surely as if it enjoined collection or assessment of the tax itself”
    2 later decisions quote this exact passage · from the majority
  2. “The district courts may not enjoin, suspend or restrain the operation of, or compliance with, any order affecting rates chargeable by a public utility and made by a State administrative agency or a rate-making body of a State political subdivision, where; (1) Jurisdiction is based solely on diversity of citizenship or repugnance of the order to the Federal Constitution; and, (2) The order does not interfere with interstate commerce; and (3) The order has been made after reasonable notice and hearing; and, (4) A plain, speedy and efficient remedy may be had in the courts of such State.”
    1 later decision quote this exact passage · from the majority
  3. “The concept that section 1341 is not a narrow statute aimed only at injunctive interference with tax collection, but is rather a broad restriction on federal jurisdiction in suits that impede state tax administration, has continued to gain credence in the federal courts.”
    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.