Long v. Gray’s Empirical Analysis

Citation profile

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

1. ““The law provides the method by which a refund may be had where the tax collected is unlawful or subject to be refunded for any reason. The complaint here does not allege that any demand for refund was made nor that any claim has been filed. Such an allegation is a jurisdictional fact. With out the filing of a claim for refund for the recovery of any amount alleged to have been illegally collected no action will lie. 26 U.S.C.A. § 3772 ; United States v. Felt & Tarrant Manufacturing Co., 283 U.S. 269 , 51 S.Ct. 376 , 75 L.Ed. 1025 ; Rock Island Arkansas & Louisiana Railroad Co. v. United States, 254 U.S. 141 , 41 S.Ct. 55 , 65 L.Ed. 188 .””

   1 later decision quote this exact passage · from the majority
   e.g. 275 F. Supp. 801 - Flood v. Commissioner