Sweet v. Commissioner’s Empirical Analysis
120 F.2d 77 · 1941
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 24 later decisions — most recently July 1999
16 federal appellate · 1 district ·
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 Old Colony Trust Co. v. Commissioner · Kalb v. Feuerstein · Borden's Farm Products Co. v. Baldwin · John Simmons Co. v. Grier Bros. · Neuberger v. Commissioner
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Section 1005(a)- (4) of the Revenue Act of 1926, c. 27, 44 Stat. 9 , 110, 111, U.S.C., tit. 26, § 1228(a) (4) ( 26 U.S.C.A. § 1228 (a) (4), with respect to decisions of the Board of Tax Appeals, provides: “ ‘Sec. 1005. (a) The decision of the board shall become final— * * » ‘(4) Upon the expiration of thirty days from the date of issuance of the mandate of the Supreme Court, if such court directs that the decision of the board be affirmed or the petition for review dismissed.’ “In view of the authoritative and explicit requirement of the statute and of its application to these cases, the petitions for rehearing are severally denied.””
3 later decisions quote this exact passage · from the majority“(c) Effect of Petition to Board. — If the Commissioner has mailed to the taxpayer a notice of deficiency under section 272(a) and if the taxpayer files a petition with the Board of Tax Appeals within the time prescribed in such subsection, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court except — 8 "(1) As to overpayments determined by a decision of the Board which has become final; and 9 "(2) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become final; and 10 "(3) As to any amount collected after the period of limitation upon the beginning of distraint or a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Board which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive.”
1 later decision quote this exact passage · from the majority“(3) As to any amount collected after the period of limitation upon the beginning of distraint or a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Board which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive.”
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.