Pacific Mills v. Kenefick’s Empirical Analysis
99 F.2d 188 · 1938
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 20 later decisions — most recently June 1995
9 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
Relies on Zimmermann v. Wilson · Holmquist v. Blair · In Re Andrews' Tax Liability · Farmers' & Mechanics' Nat. Bank of Philadelphia 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer’s books of account shall be made for each taxable year * * unless the Secretary (of the Treasury) or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary”.”
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.