Hansen v. United States’s Empirical Analysis
744 F.2d 658 · 1984
Citation profile
13 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · Rowlee v. Commissioner · Ueckert v. Commissioner · United States v. Richards · Lively v. Commissioner
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as provided in sections 6212(a) and (c), 6213(a), 6672(b), 6694(c), 7426(a) and (b)(1), and 7429(b), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.”
2 later decisions quote this exact passage · from the majority“if it is clear that under no circumstances could the Government ultimately prevail, the central purpose of the Act is inapplicable and ... the attempted collection may be enjoined if equity jurisdiction otherwise exists.”
2 later decisions quote this exact passage · from the majoritye.g. Nuttelman · Nuttelman v. Vossberg
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.