Perlowin v. Sassi’s Empirical Analysis
711 F.2d 910 · 1983
Citation profile
18 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 34 later decisions — most recently May 2021 · most notably Leckie Smokeless Coal Company (1996), Keado v. United States (1988)
18 federal appellate · 3 district · 1 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 Simon v. Eastern Kentucky Welfare Rights Organization · Laing v. United States · Cool Fuel, Inc. v. Connett · Eastern Kentucky Welfare Rights Organization 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Injunctive relief against the IRS is generally prohibited by the Anti-Injunction Act. 26 U.S.C. § 7421 (a). Although Congress has recognized exceptions to the Anti-Injunction Act (in this case the exception carved out by § 6213 where statutory notice procedures have not been followed), neither the statute nor the legislative history says anything to support a contention that the usual equitable prerequisites to injunctive relief should not be required.”
1 later decision quote this exact passage · from the majority“[i]f [a] suit is allowed under the Anti-Injunction Act, it is not barred by the Declaratory Judgment Act”
1 later decision quote this exact passage · from the majority“notwithstanding the provisions of section 7421(a).”
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.