Herring v. Moore’s Empirical Analysis
735 F.2d 797 · 1984
Citation profile
10
cited by 10 later decisions
May 2019
most recently cited
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · Souther v. Gl Mihlbachler
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he purpose of this suit is not to restrain the assessment or collection of taxes.”
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.