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← 109 F.2d 640 - Edwards v. Malley

Edwards v. Malley’s Empirical Analysis

109 F.2d 640 · 1940

Citation profile

14
cited by 14 later decisions
2
cited 2 times by the Supreme Court
2
states following
January 2010
most recently cited

7 federal appellate · 1 district · 2 state decisions

How this case has been cited

Cited by 14 later decisions (2 by the Supreme Court) — most recently January 2010

7 federal appellate · 1 district · 2 state decisions

4019401950196019701980199020002010decided

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 United States v. Memphis Cotton Oil Co. · United States v. Felt & Tarrant Manufacturing Co. · United States v. Michel · United States v. Garbutt Oil Co. · United States v. Andrews

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

  1. ““No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. * * * ””
    1 later decision quote this exact passage · from the majority
    e.g. Pelham Hall Co. v. Carney

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.