Buzard v. Helvering’s Empirical Analysis
77 F.2d 391 · 1935
Citation profile
16 federal appellate · 2 district ·
How this case has been cited
Cited by 38 later decisions (2 by the Supreme Court) — most recently October 1977 · most notably Hulburd v. Commissioner (1935), Leach v. Commissioner (1953)
16 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
Relies on Souffront v. La Compagnie Des Sucreries De Porto Rico · Pendleton v. Russell · National Bank v. Colby · Jacob Mumma v. The Potomac Company · Crossman v. Vivienda Water Co.
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Method of collection. The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner * * * as in the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint and proceedings in court for collection, and the provisions prohibiting claims and suits for refunds): "(1) Transferees. The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this chapter.”
1 later decision quote this exact passagee.g. Voss v. Wiseman
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.