Girard Trust Co. v. United States’s Empirical Analysis
270 U.S. 163 · 1926
Citation profile
38 federal appellate · 14 district · 13 state decisions
How this case has been cited
Cited by 163 later decisions (30 by the Supreme Court) — most recently May 1988 · most notably Stearns Co of Boston Mass v. United States (1934), United States v. Magnolia Petroleum Co. (1928)
38 federal appellate · 14 district · 13 state decisions
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 National Bank of the Commonwealth v. Mechanics' National Bank · Stewart v. Barnes · Walsh v. Brewster · Matter of Crane v. . Craig
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 163 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a). That upon the allowance of a claim for the refund of or credit for internal revenue taxes paid, interest shall be allowed and paid upon the total amount of sueh refund or credit at the rate of one-half of 1 per centum per month to the date of sueh allowance, as follows: “(1) If sueh amount was paid under a specific protest setting forth in detail the basis of and reasons for such protest, from tho time when such tax was paid.””
2 later decisions quote this exact passage · from the majority““ The Commissioner of Internal Revenue is the final judge in the administrative branch of the Government to decide that an overassessment has been made and that a refund or credit should be granted, and when he has made that decision -finally, he has allowed the claim for the refund or credit of the taxes paid within the meaning of the section.” (Italics ours.)”
2 later decisions quote this exact passage · from the majority“a specific protest setting forth in detail the basis of and reasons for such protest,”
2 later decisions quote this exact passage
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.