Pelham Hall Co. v. Carney’s Empirical Analysis
111 F.2d 944 · 1940
Citation profile
7 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 19 later decisions — most recently February 2009
7 federal appellate · 2 district · 1 state decisions
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. Felt & Tarrant Manufacturing Co. · Tucker v. Alexander · United States v. Garbutt Oil Co. · United States v. Andrews · Real Estate - Land Title & Trust Co. 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * all income tax refund claims, whatever the reasons giving rise to the claims, must be filed within three shears from the time the return was filed or within two years from the time the tax was paid, as provided in § 322(b) (1).””
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.