Hughes’s Empirical Analysis
Citation profile
20 federal appellate · 44 district · 4 state decisions
How this case has been cited
Cited by 311 later decisions — most recently May 2021 · most notably Craig v. Comm'r (2002), Hansen v. United States (1993)
20 federal appellate · 44 district · 4 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
Relies on Celotex Corporation v. Catrett H · Vandygriff v. Phillips · Hannahville Indian Community v. United States · In re Disbarment of Johnson · Gozlon-Peretz 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 311 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The form on which a notice of assessment and demand for payment is made is irrelevant as long as it provides the taxpayer with all the information required under 26 U.S.C. 6303(a) .”
11 later decisions quote this exact passage · from the majority“[S]hall be rendered forthwith if the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law.”
6 later decisions quote this exact passage · from the majority“[t]he United States may be named a party in any civil action or suit in any district court ... to quiet title to ... real or personal property on which the United States has or claims a mortgage or other lien.”
6 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.