Bohnen v. Harrison’s Empirical Analysis
232 F.2d 406 · 1956
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions — most recently February 1971
7 federal appellate · 1 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. § 811 · 28 U.S.C. § 1340
Relies on Japan-Atlantic & Gulf Freight Conference v. United States · Daniels v. Allen · City of New York v. New York, New Haven & Hartford Railroad · Bohnen v. Harrison
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Section 81.34(b) says that a ‘deduction for attorneys’ fees incurred in prosecuting a claim for refund should be claimed at the time such refund is prosecuted.’ As most commonly used in legal language the word ‘prosecute’ means ‘to seek to obtain, enforce, or the like, by legal process; as to prosecute a right or claim in a court of law.’ Webster’s New International Dictionary, Second Edition, 1953. We think the word ‘prosecute’ was used in Section 81.34 as defined above, and that the claim for a deduction for the fees here was timely since it was made in the plaintiffs’ complaint.””
1 later decision quote this exact passage · from the majority““[a] deduction for attorneys’ fees incurred in contesting an asserted deficiency or in prosecuting a claim for refund should be claimed at the time such deficiency is contested or such refund claim is prosecuted.””
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.