Maxwell v. Campbell’s Empirical Analysis
205 F.2d 461 · 1953
Citation profile
21 federal appellate · 3 district ·
How this case has been cited
Cited by 33 later decisions — most recently September 1991 · most notably Keado v. United States (1988), Philadelphia Reading Corporation v. United States (1991)
21 federal appellate · 3 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
Applies 26 U.S.C. § 271 · 26 U.S.C. § 272
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“District Court Jurisdiction. In addition to such other jurisdiction as the District Court of Guam has with respect to the Income Tax provided by Section 31 of the Organic Act of Guam and pursuant to the United States Internal Revenue Code of 1939, as amended, and the United States Internal Revenue Code of 1954, as amended, and any future amendments thereto, the District Court of Guam shall also have the same jurisdiction with regard to the said Income Tax as the Tax Court of the United States has with respect to the United States Income Tax. The taxpayer may file a petition with the District Court of Guam for a redetermination of a deficiency within ninety (90) days after the notice of deficiency is mailed, or one hundred and fifty (150) days if the notice is mailed to a person outside the territory of Guam, not counting Saturday, Sunday, or a legal holiday in Guam as the last day. The District Court of Guam shall implement this Chapter, as may be necessary, by rules of procedure.”
1 later decision quote this exact passagee.g. Bromberg v. Ingling“[Section 6213(a) is a]n essential part of the whole statutory scheme of furnishing the taxpayer with an option ... to apply for relief to the Tax Court, . . . [and] was not enacted as mere idle gesture.”
1 later decision quote this exact passage““The tax imposed by this chapter and the tax shown on the return shall both be determined without regard to payments on account of estimated tax * * *.””
1 later decision quote this exact passagee.g. Repetti v. Jamison
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.