McCarty v. United States’s Empirical Analysis
929 F.2d 1085 · 1991
Citation profile
30 federal appellate · 5 district · 2 state decisions
How this case has been cited
Cited by 86 later decisions — most recently October 2016 · most notably Fernandez-Montes v. Allied Pilots Ass'n (1993), Ewing v. Comm'r (2004)
30 federal appellate · 5 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. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 6301 · 26 U.S.C. § 6302 · 26 U.S.C. § 7421 · 26 U.S.C. § 7426 · 28 U.S.C. § 1331 · 28 U.S.C. § 2201
Relies on United States v. Testan · G. M. Leasing Corp. v. United States · Goss v. Board of Education · Elias v. Wh Connett · Washington v. Allstate Insurance
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 86 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he information sought [by the taxpayers] was not relevant to the issues before the court and would not have produced facts to refute the government's evidence that it satisfied the procedural prerequisites to levy on [the taxpayer's] property.”
2 later decisions quote this exact passage · from the majoritye.g. James E. Guthrie Beatrice M. Guthrie v. K.J. Sawyer, District Director Gary L. Collins, Chief, Special Procedures v. Regan, Chief, Collection Division Karen Babcock, Internal Revenue Officer Commissioner of the Internal Revenue Service Internal Revenue Service, and United States of America, Wayne E. Wells Dorothy R. Wells v. K.J. Sawyer, District Director Gary L. Collins, Chief, Special Procedures v. Regan, Chief, Collection Division Karen Babcock, Internal Revenue Officer Commissioner of the Internal Revenue Service Internal Revenue Service, and United States of America · Guthrie“notice of assessment and demand for payment”
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.