Monge v. Smyth’s Empirical Analysis
229 F.2d 361 · 1956
Citation profile
23 federal appellate · 3 district ·
How this case has been cited
Cited by 37 later decisions — most recently December 1994 · most notably Elias v. Wh Connett (1990), Lucia v. United States (1973)
23 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. § 272
Relies on Ritter v. United States · Sumi v. Young · California v. Latimer · John M. Hirst & Co. v. Gentsch · Midwest Haulers, Inc. v. Brady
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““One is led by a reading of the transcript to be sympathetic with the predicament and straitened circumstances in which the enforcement of the collection of the tax places this aged and infirm taxpayer. But hardship to the taxpayer does not warrant injunctive relief. “Attempt is made to make it appear that the taxing agencies have been overbearing and heartless in enforcing the collection of this tax, but it must not be overlooked that they are merely performing a duty, the omission to perform which would result in censure — particularly if inaction resulted in loss to the Government. “The Internal Revenue Act provides for the distraint and sale of property as a means of enforcing collection. A public sale is provided, thus assuring realization of a fair value for the assets sold. The refunding provisions provide the taxpayer may recover all he pays if he does not owe the taxes. Since any wrong he suffers may be remedied by a money consideration a denial of an injunction does not work irreparable injury.””
2 later decisions quote this exact passage · from the majority““Thus we have a bilateral agreement which includes the waiver which when accepted on behalf of the Commissioner ‘shall not be reopened nor shall any claim for refund be filed respecting the taxes * * *’. The acceptance by the Commissioner effected a final determination of deficiency and rendered unnecessary a formal deficiency determination.””
1 later decision quote this exact passage · from the majority“This Offer of Waiver of Restrictions is subject to acceptance by or on behalf of the Commissioner of Internal Revenue, on the basis of the adjusted liability as herein-above proposed * *■ * ” and”
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.