Ramirez v. United States’s Empirical Analysis
1976
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently November 2009
2 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 Olds & Whipple, Inc. v. United States · Bales v. Commissioner · 14 F. Supp. 533 - Continental Oil Co. v. United States · Hoosac Mills Corp. v. Commissioner · Pennsylvania Railroad 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“twice in the agreement, arguing that such a reference implied that two different limitations periods existed. The court rejected this contention, reasoning that the only date set forth in the agreement that referred to an assessment was June 30, 1972. Consequently, the 150-day period was to be measured from”
1 later decision quote this exact passage · from the majority“except that if a notice of a deficiency in tax is sent ... on or before that date, then the time ... shall be extended beyond that date by the number of days during which an assessment is prohibited and for 60 days thereafter.”
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.