Linn v. Chivatero

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• courts must look to the “primary purpose” of a lawsuit in order to decide whether the suit is one that was brought to restrain the assessment and collection of taxes (citing Bob Jones, 416 U.S. at 738)

Source: CourtListener parenthetical corpus (CC0).

Cited by

35 cases in this archive cite this case; the 20 most cited are listed.

• Cyril Korte v. HHS
  Seventh Circuit· 2013-11-08· cited 361×
• Cohen v. United States
  D.C. Circuit· 2011-07-01· cited 89×
• Schering-Plough Healthcare Products, Inc. v. Schwarz Pharma, Inc.
  Seventh Circuit· 2009-10-29· cited 74×
• In the Matter of the Application of Michael J. Kingsley for the Return of Seized Property, in Re Michael J. Kingsley, (Two Cases)
  First Circuit· 1986-09-30· cited 57×
• Koke v. Phillips Petroleum Co.
  Fifth Circuit· 1984-04-05· cited 57×
• United States v. Barrett
  Fifth Circuit· 1988-02-24· cited 43×
• Buaiz v. United States
  District of Columbia· 2007-01-24· cited 40×
• In Re Grand Jury Proceedings
  Fifth Circuit· 1997-06-26· cited 29×
• Harold W. Lowrie v. United States of America Internal Revenue Service and Federal Bureau of Investigation State of Colorado
  Tenth Circuit· 1987-07-28· cited 24×
• Bell v. Rossotti
  M.D. Pennsylvania· 2002-09-30· cited 22×
• Ellis v. Commissioner of Internal Revenue Service
  District of Columbia· 2014-09-16· cited 22×
• White Fabricating Company, Diversified Industries, Inc. v. United States
  Sixth Circuit· 1990-05-18· cited 21×
• Music Deli & Groceries, Inc. v. Internal Revenue Service
  S.D. New York· 1991-12-27· cited 18×
• 16 Front St., L.L.C. v. Miss. Silicon, L.L.C.
  Fifth Circuit· 2018-03-30· cited 18×
• Z Street, Inc. v. Koskinen
  District of Columbia· 2014-05-27· cited 17×
• James Cardwell v. Jerome Kurtz
  Ninth Circuit· 1985-07-08· cited 15×
• Morelli v. Alexander
  S.D. New York· 1996-04-04· cited 11×
• Richard A. Vaughn, Dds, P.C. v. Frederick G. Baldwin
  Sixth Circuit· 1991-12-04· cited 10×
• Keese v. United States
  S.D. Texas· 1985-02-10· cited 9×
• Clavizzao v. United States
  S.D. New York· 2009-09-30· cited 8×

Cites

40 cases in this archive are cited by this case; the 20 most cited are listed.

• Moses H. Cone Memorial Hospital v. Mercury Construction Corp.
  Supreme Court· 1983-02-23· cited 9,657×
• City of Los Angeles v. Lyons
  Supreme Court· 1983-04-20· cited 5,797×
• Bell v. Hood
  Supreme Court· 1946-04-01· cited 4,157×
• Gully v. First Nat. Bank in Meridian
  Supreme Court· 1936-11-09· cited 2,167×
• United States v. Powell
  Supreme Court· 1964-11-23· cited 1,511×
• Dugan v. Rank
  Supreme Court· 1963-04-15· cited 1,134×
• Enochs v. Williams Packing & Navigation Co.
  Supreme Court· 1962-06-25· cited 1,037×
• Bob Jones University v. Simon
  Supreme Court· 1974-05-15· cited 743×
• United States v. Rylander
  Supreme Court· 1983-04-19· cited 677×
• United States v. LaSalle National Bank
  Supreme Court· 1978-06-19· cited 615×
• Idlewild Bon Voyage Liquor Corp. v. Epstein
  Supreme Court· 1962-06-25· cited 515×
• Miller v. Standard Nut Margarine Co. of Fla.
  Supreme Court· 1932-02-15· cited 419×
• Milton Lecompte v. Mr. Chip, Inc.
  Fifth Circuit· 1976-03-15· cited 287×
• Commissioner v. Shapiro
  Supreme Court· 1976-03-08· cited 261×
• In Re Fried
  Second Circuit· 1947-06-23· cited 126×
• Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal Revenue
  Fifth Circuit· 1974-08-29· cited 116×
• Joseph W. Richey and Wife, Blanche Richey v. Jack E. Smith
  Fifth Circuit· 1975-07-21· cited 112×
• Joseph P. Lucia v. United States of America
  Fifth Circuit· 1973-02-02· cited 110×
• Harve D. Mason and Pat J. Mason v. Ralph J. Pulliam (Special Agent/intelligence Division, Irs) and Jim Kelly(supervisor/intelligence Division, Irs)
  Fifth Circuit· 1977-08-12· cited 106×
• R. L. Black v. United States of America
  Second Circuit· 1976-04-23· cited 92×

Other cases named Linn v. Chivatero

1 other CourtListener record shares this case name.

• Linn v. Chivatero
  Fifth Circuit· 1983-09-19