Diamond v. States’s Empirical Analysis
2012
Citation profile
Relationships
Applies 26 U.S.C. § 6072 · 26 U.S.C. § 6511 · 26 U.S.C. § 6513 · 26 U.S.C. § 6532 · 26 U.S.C. § 7422 · 26 U.S.C. § 871 · 28 U.S.C. § 1491
Relies on Scheuer v. Rhodes · McNutt v. General Motors Acceptance Corp. · Reynolds v. Army & Air Force Exchange Service · Florsheim Bros. Drygoods Co. v. United States · Zellerbach Paper Co. v. Helvering
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[ujnder Subsection 6511(b), plaintiffs may obtain a ... refund not exceeding the portion of the taxes paid within three years of making the claim.”
1 later decision quote this exact passage
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.