Kearney v. A'Hearn’s Empirical Analysis
1962
Citation profile
9 federal appellate · 2 state decisions
How this case has been cited
Cited by 17 later decisions — most recently October 2004
9 federal appellate · 2 state decisions
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 · 26 U.S.C. § 6201 · 26 U.S.C. § 7421 · 26 U.S.C. § 7422 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 2680
Relies on Dalehite v. United States · Flora v. United States · Miller v. Standard Nut Margarine Co. · Moses Lake Homes, Inc. v. Grant County · Flora 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) In General. For purposes of this title in the case of income, estate, (gift, and excise taxes,) imposed by subtitles A and B, (and chapter 42,) the term 'deficiency' means the amount by which the tax imposed by subtitles A or B or chapter (42) exceeds the excess of (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without assessment) as a deficiency, over (2) the amount of rebates, as defined in subsection (b)(2), made.”
1 later decision quote this exact passage · from the majoritye.g. Koch v. Alexander““If plaintiffs contemplate a set-off, the counterclaim is not in order since it does not arise out of the same transaction, as required.””
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.