United States v. C. E. Mathews, Inc.’s Empirical Analysis
263 F.2d 814 · 1959
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 7 later decisions — most recently November 2010
3 federal appellate · 2 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
Relies on Bull v. United States · United States v. Memphis Cotton Oil Co. · Stone v. White · Stearns Co of Boston Mass v. United States · Hartwell Mills v. Rose
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any tax (or any interest, penalty, additional amount, or addition to such tax) assessed or paid ... after the expiration of the period of limitation properly applicable thereto shall be considered an overpayment and shall be credited or refunded to the taxpayer if claim therefor is filed within the period of limitation for filing such claim.”
1 later decision quote this exact passage · from the majority“The purpose of this interwoven legislation was to make plain that if a taxpayer paid, or was compelled to pay, a tax then time-barred, or if the Government made a refund then time-barred, such untimely payments were to be recovered by taxpayer or Government on the basis of time without regard to the intrinsic merits or equities.”
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.