Reed v. Commonwealth’s Empirical Analysis

Citation profile

1 state decisions

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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “§ 1781. Refund of tax (a) When refunds will be made.—A refund shall be made of any tax which the Commonwealth is not rightfully or equitably entitled provided the Commonwealth determines the refund is due or application for refund is made within the appropriate time limit as set forth in subsection (d). (d) Time for claiming refund.—Application for refund of tax shall be made within two years after: (1) the court has rescinded its order and adjudication of presumed death when the refund is claimed for tax paid on the transfer of the estate of a presumed decedent who is later determined to be alive; (2) termination of litigation establishing a right to a refund. No application for refund shall be necessary when the litigation has been with the Commonwealth over liability for the tax or the amount of tax due; (3) it has been finally determined that the whole or any part of an alleged deficiency, asserted by the Federal Government beyond that admitted to be payable, and in consequence of which an estate was paid under section 1717 (relating to estate tax) was not payable; (4) Repealed. 1985, July 1, P.L. 78, No. 29, § 15, imd. effective. (5) the date of payment, or the date of the notice of the assessment of the tax, or the date the tax becomes delinquent, whichever occurs later, in all other cases, (e) To whom application for refund shall be made.—An application for refund of tax shall be made to the Board of Finance and Revenue.”

   1 later decision quote this exact passage
   e.g. In re the Estate of Neiss