Steele v. Regan’s Empirical Analysis
755 F.2d 1091 · 1985
Citation profile
3 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6013 · 26 U.S.C. § 6694 · 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Alexander v. "Americans United" Inc. · United States v. American Friends Service Committee · Quigley v. Internal Revenue Service
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 5 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), and 7426(a) and (b)(1), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person____”
1 later decision quote this exact passage · from the majoritye.g. Uhrig v. Regan
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.