Rock Island Co v. United States’s Empirical Analysis
254 U.S. 141 · 1920
Citation profile
329 federal appellate · 93 district · 103 state decisions
How this case has been cited
Cited by 972 later decisions (37 by the Supreme Court) — most recently June 2024 · most notably Federal Crop Ins Corporation v. Merrill (1947), Heckler v. Community Health Services of Crawford County, Inc. (1984)
329 federal appellate · 93 district · 103 state decisions — followed in 22 states
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 Kings Co Sav Inst v. Blair · Loomis v. Wattles
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 972 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Men must turn square corners when they deal with the Government.”
54 later decisions quote this exact passage · from the majority“(3226) “No suit or proceeding shall be maintained in any court for the recovery, of any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard. * * * ” ■ (3228) “All claims for the refunding or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected * * * must ® ® ® be presented to the Commissioner of Internal Revenue within four years next after the payment of such tax. * * * ””
1 later decision quote this exact passage · from the majority“No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, ... until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law, and the regulations of the Secretary____”
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.