Zacks v. United States’s Empirical Analysis
280 F.2d 829 · 1960
Citation profile
3 federal appellate · 3 district ·
Relationships
Applies 26 U.S.C. § 117
Relies on Myers v. Comm'r · Commissioner v. Hopkinson · 110 F. Supp. 730 - Kronner v. United States · Commissioner v. Celanese Corp. of America · United States v. Carruthers
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) provides: “Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two years from the time the tax was paid, unless before the expiration of such period a claim therefor is filed by the taxpayer.””
3 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.