26 U.S.C. § 1346
Section 1346 · Repealed. Pub. L. 94455, title XIX, 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
Applied in 23 court decisions — leading case Wright v. United States (1973)
Most recently applied in Szanto v. Internal Revenue Service (In re Szanto) (June 2017)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 349, related to recovery of unconstitutional Federal taxes.