McGlothin v. United States’s Empirical Analysis
720 F.2d 6 · 1983
Citation profile
15 federal appellate · 2 district ·
How this case has been cited
Cited by 26 later decisions — most recently December 2007 · most notably Calderone v. United States (1986), Gephart v. United States (1987)
15 federal appellate · 2 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. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6672 · 26 U.S.C. § 7501
Relies on Slodov v. United States · United States v. Bornstein · Easton v. United States · McGautha v. California · Kelsaw v. Oregon
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.”
3 later decisions quote this exact passage
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.