County Sanitation District No. 2 of Los Angeles County v. Lorber Industries of California, Inc.’s Empirical Analysis
675 F.2d 1062 · 1982
Citation profile
33 federal appellate · 8 district · 2 state decisions
How this case has been cited
Cited by 155 later decisions — most recently May 2022 · most notably Chateaugay Corporation v. E Shalala D Os, Leckie Smokeless Coal Company (1996)
33 federal appellate · 8 district · 2 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
Relies on Nathanson v. National Labor Relations Board · National Cable Television Assn., Inc. v. United States · New Jersey v. Anderson · City of New York v. Feiring · United States v. Embassy Restaurant, Inc.
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 155 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) An involuntary pecuniary burden, regardless of name, laid upon individuals or property; (b) Imposed by, or under authority of the legislature; (c) For public purposes, including the purposes of defraying expenses of government or undertakings authorized by it; (d) Under the police or taxing power of the state.”
51 later decisions quote this exact passage · from the majority“practical and economic factors which constrained”
5 later decisions quote this exact passage · from the majority“[A] tax is a pecuniary burden laid upon individuals or property for the purpose of supporting the Government. Taxes are not debts .... Debts are obligations for the payment of money founded upon contract, express or implied. Taxes are imposts levied for the support of the Government, or for some special purpose authorized by it. The consent of the taxpayer is not necessary to their enforcement. They operate in invitum. Nor is their nature affected by the fact that in some States ... an action of debt may be instituted for their recovery. The form of the procedure cannot change their character.”
3 later decisions 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.