Stange v. United States’s Empirical Analysis
282 U.S. 270 · 1931
Citation profile
199 federal appellate · 33 district · 8 state decisions
How this case has been cited
Cited by 475 later decisions (18 by the Supreme Court) — most recently September 2024 · most notably Stearns Co of Boston Mass v. United States (1934), Graham v. Goodcell (1931)
199 federal appellate · 33 district · 8 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 Florsheim Bros. Drygoods Co. v. United States · Bowers v. New York & Albany Lighterage Co. · Aiken v. Burnet · W. P. Brown & Sons Lumber Co. v. Burnet
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 475 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“voluntary, unilateral waiver of a defense by the taxpayer”
11 later decisions quote this exact passage · from the majority““The parties cannot have intended to have the amount of the tax ascertained and to leave the taxpayer free to pay it or not. They clearly contemplated the entire procedure necessary to determination and collection of the tax.””
2 later decisions quote this exact passage · from the majority“of the tax. The argument is that Congress had, in respect to a waiver, prescribed an exact and mandatory procedure under which the Commissioner was authorized to defer action only if the taxpayer expressly waived the limitations on all three steps, determination, assessment, and collection, - reliance being had on the use of the conjunctive”
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.