United States v. Zarra’s Empirical Analysis
2011
Citation profile
1 state decisions
Relationships
Applies 26 U.S.C. § 6311 · 26 U.S.C. § 6501 · 26 U.S.C. § 6502 · 26 U.S.C. § 6601 · 26 U.S.C. § 6651 · 26 U.S.C. § 7403 · 26 U.S.C. § 7421
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · Matsushita Electric Industrial Co., Ltd. v. Zenith Radio Corporation · Johnson v. Zerbst · Scott v. Harris
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Important policies support these holdings. '[T]he Board [of Governors of the Federal Reserve System] believes that finality of payment and the discharge of the underlying obligation are fundamental and valuable features of the check collection process.’ Collections of Checks and Other Items by Federal Reserve Banks, 70 Fed.Reg. 71218, 71221 (Nov. 28, 2005) (to be codified at 12 C.F.R. pts. 210 and 229).””
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.