Landman v. Alexander’s Empirical Analysis
1939
Citation profile
5
cited by 5 later decisions
June 1966
most recently cited
1 federal appellate ·
Relationships
Relies on Superintendent of Five Civilized Tribes v. Commissioner · United States v. Richards
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““All claims for the refunding of the tax imposed by this subchapter alleged to have been erroneously or illegally assessed or collected must be presented to the Commissioner within three (3) years next after the payment of such tax. * * * ””
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.