Smith v. Rich’s Empirical Analysis
667 F.2d 1228 · 1982
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 17 later decisions — most recently August 2013
5 federal appellate · 1 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. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 7402 · 26 U.S.C. § 7421
Relies on United States v. Powell · Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc. · Enochs v. Williams Packing & Navigation Co. · Blanton v. General Electric Credit Corp. · Bob Jones University v. Simon
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“activities which are intended to or may culminate in the assessment or collection of taxes”
1 later decision quote this exact passage · from the majoritye.g. Linn II v. Chivatero
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.