First National Bank of Montgomery, of the Estate of Algernon Blair v. United States’s Empirical Analysis
280 F.2d 818 · 1960
Citation profile
1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently April 2011
1 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
Applies 26 U.S.C. § 6511
Relies on United States v. Memphis Cotton Oil Co. · Angelus Milling Co. v. Commissioner · United States v. Garbutt Oil Co. · United States v. Andrews · People's Church of San Fernando Valley, Inc. v. County of Los Angeles
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he decided cases make it plain that where a timely claim for a tax refund asking for the repayment of a definite sum upon a specific ground, the claim cannot be amended after the expiration of the period of limitation so as to ask for a refund on a ground different from that asserted in the original claim. United States v. Andrews, 302 U.S. 517, 524 [ 58 S.Ct. 315, 319 , 82 L.Ed. 398 ] (1938); Winchester Mfg. Co. v. United States, 88 Ct.Cl. 89,104 (1939), cert. denied 308 U.S. 621 [ 60 S.Ct. 298 , 84 L.Ed. 518 ].”
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.