In Re Haynes’s Empirical Analysis
1949
Citation profile
4 federal appellate · 7 district ·
How this case has been cited
Cited by 18 later decisions — most recently September 1981
4 federal appellate · 7 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. § 1400 · 26 U.S.C. § 145
Relies on Spies v. United States · Helvering v. Mitchell · United States v. Murdock · Helvering v. Mitchell · City of New York v. Saper
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The more serious question in this case to our mind is whether the statute has any application whatever to a direct tax levy. The statute as originally enacted was intended to apply only to withholding taxes. Such was the nature of Sub-chapter A of Chapter 25. The statute becomes a part of the ‘Federal Insurance Contribution Act’ and the ‘Federal Unemployment Tax Act’ by reference. Where a statute is incorporated into another statute by reference, the original statute, is not broadened unless the express language of the incorporating statute clearly shows that the original statute was intended to be amended thereby. In view of the conclusion of facts reached herein, it is not necessary to determine this question in this case. * * * ””
1 later decision quote this exact passage
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.