McCarthy v. Marshall’s Empirical Analysis
723 F.2d 1034 · 1983
Citation profile
6 federal appellate · 5 district ·
How this case has been cited
Cited by 13 later decisions — most recently April 2013
6 federal appellate · 5 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. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 501 · 26 U.S.C. § 7421 · 26 U.S.C. § 7476 (§ 1041 of the Employee Retirement Income Security Act of 1974) · 28 U.S.C. § 2201 · 29 U.S.C. § 1001 (§ 2 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1052 (§ 202 of the Employee Retirement Income Security Act of 1974)
Relies on Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Alexander v. "Americans United" Inc. · Cutaiar v. Marshall · Investment Annuity, Inc. v. Blumenthal
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“neither provides nor denies a jurisdictional basis for actions under federal law, but merely defines the scope of available declaratory relief.”
3 later decisions quote this exact passage“If it calls in question a specific provision of the Internal Revenue Code, or to a ruling or regulation issued under the Code, the claim would clearly come under the general bars to jurisdiction and declaratory relief at this stage of proceedings. Conversely, if jurisdiction were otherwise established and the controversy concerned essentially nontax matters, there would be no question of dismissing the case merely because a decision on the merits might have some collateral tax repercussions.”
2 later decisions quote this exact passage“restraining the assessment or collection of any tax.”
1 later decision quote this exact passagee.g. Stephenson v. Brady
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.