No. 79-4542’s Empirical Analysis
1982
Citation profile
13 district ·
How this case has been cited
Cited by 58 later decisions — most recently October 2018 · most notably Gilbert v. J, Snyder v. Internal Revenue Service (1984)
13 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. § 6201 · 26 U.S.C. § 6211 · 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 7421
Relies on Scheuer v. Rhodes · Butz v. Economou · United States v. Sherwood · Larson v. Domestic & Foreign Commerce Corp. · Flora 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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It has long been the rule that the bar of sovereign immunity cannot be avoided by naming officers and employees of the United States as defendants. Thus, a suit against IRS employees in their official capacities is essentially a suit against the United States. As such, absent express statutory consent to sue, dismissal is required.” Id. at 1458 (internal citations omitted).”
2 later decisions quote this exact passage · from the majority“In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986 [pertaining to status and classification of organizations under 26 U.S.C. § 501 (c)(3) ] ..., any court of the United States ... may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought.”
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.