Smith v. United States’s Empirical Analysis
894 F.2d 1549 · 1990
Citation profile
28 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 60 later decisions — most recently February 2018 · most notably McElligott v. Foley (1999), Bryan
28 federal appellate · 1 district · 2 state decisions
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. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6331 · 26 U.S.C. § 6672 · 26 U.S.C. § 6862 · 26 U.S.C. § 7501
Relies on Celotex Corporation v. Catrett H · Slodov v. United States · United States v. Sotelo · Mazo v. United States · Newsome v. United States
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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall ... be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over....”
5 later decisions quote this exact passage · from the majority“[t]he moving party is entitled to a [judgment as a matter of law] if the nonmoving party failed to make a showing on an essential element of his case with respect to which he had the burden of proof.”
2 later decisions quote this exact passage · from the majority“ ‘the willfulness requirement is ... met if the responsible officer shows a “reckless disregard of a known or obvious risk that trust funds may not be remitted to the government_”
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.