Freeman v. United States’s Empirical Analysis
265 F.2d 66 · 1959
Citation profile
8 federal appellate · 4 district ·
How this case has been cited
Cited by 30 later decisions — most recently January 2006 · most notably United States v. Forma (1994), Boynton v. United States (1977)
8 federal appellate · 4 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 10 U.S.C. § 6326 · 10 U.S.C. § 6330 · 10 U.S.C. § 933 · 26 U.S.C. § 22 · 26 U.S.C. § 51 · 28 U.S.C. § 1345 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 37 U.S.C. § 311
Relies on Flora v. United States · National Labor Relations Board v. Duval Jewelry Co. · Isenberg v. Biddle · Prince v. United States · Switzer Brothers, Inc. v. Chicago Cardboard Co., Harry P. Locklin and Elmer J. Brant, General Partners, D/B/A Radiant Color Company, Intervening and Counter-Plaintiffs v. Switzer Brothers, Inc., Robert C. Switzer and Joseph L. Switzer, Counter-Defendants
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]f we proceed with the counterclaim and the government prevails, this will also be dispositive of [the taxpayer’s] refund claim, whether or not his complaint is dismissed. On the other hand, if we proceed with the counterclaim and [the taxpayer] prevails, prior dismissal of his complaint results in this absurdity: he would have to pay the balance of a tax which we have said he does not owe before he could enforce a refund of the amount erroneously withheld.”
3 later decisions quote this exact passage · from the majority“amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the Armed Forces of any country”
3 later decisions quote this exact passage · from the majority““On the general proposition that a counterclaim under which affirmative relief is sought is sustainable without regard to what happens to the original complaint, * *”
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.