Johnson v. Quinn’s Empirical Analysis
821 F.2d 212 · 1987
Citation profile
5 federal appellate · 2 district ·
How this case has been cited
Cited by 9 later decisions — most recently September 2016
5 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
Applies 26 U.S.C. § 901 · 48 U.S.C. § 1642
Relies on Allied Chemical & Alkali Workers v. Pittsburgh Plate Glass Co. · Burnet v. Chicago Portrait Co. · Government of Virgin Islands v. Vitco, Inc. · Dudley v. Commissioner of Internal Revenue · Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of Finance
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“.... In Sayre & Co. v. Riddell, 395 F.2d 407 (9th Cir. 1968), a case cited with approval by this circuit... the court, construing Guam's comparable mirror code, noted Congress's codification of the word substitution rule in 42 U.S.C. § 1421 (e), which states that”
2 later decisions quote this exact passage · from the majority“of taxation under which Virgin Islands residents discharge their United States tax liability by paying all income taxes directly to the Treasury of the Virgin Islands. The”
2 later decisions quote this exact passage · from the majority“necessary in some sections of the law to substitute the words 'Virgin Islands' for the words 'United States' in order to give the law proper ef feet.”
2 later decisions 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.