Royce v. Squire’s Empirical Analysis
168 F.2d 250 · 1948
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently October 2010
12 federal appellate ·
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 Sharp & Dohme, Inc. 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“appellee has shown that it bore the burden of the federal admissions tax so as to entitle it to a refund of such taxes under section 6415(a) of the Internal Revenue Code of 1954. Under said section of the Code, in order to obtain a refund of admission taxes the claimant must establish that the tax was erroneously collected. This appellee has done, but has failed to meet other requirements. Appellee has not shown that it has repaid the amount of such tax to the person or persons from whom it collected it, nor has it shown the consent of such person [from whom the tax was collected] to the allowance of such credit or refund.”
1 later decision quote this exact passage · from the majority“The taxpayers have no financial interest in the monies said to have been erroneously collected. They neither bore the burden of the tax, refunded the amounts collected, nor obtained authority to sue from those who did bear the burden. They are in any event without standing to sue.”
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.