Lewis v. Reynolds’s Empirical Analysis
284 U.S. 281 · 1932
Citation profile
340 federal appellate · 126 district · 62 state decisions
How this case has been cited
Cited by 1,209 later decisions (16 by the Supreme Court) — most recently September 2020 · most notably United States v. Janis (1976), United States v. Memphis Cotton Oil Co. (1933)
340 federal appellate · 126 district · 62 state decisions — followed in 12 states
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.
Appellate journey
reviewedLewis v. Reynolds (from Tenth Circuit Court of Appeals)
Relationships
Relies on Lewis v. Reynolds · Bonwit Teller & Co. v. United States · Lewis v. Reynolds
Cited together with Stone v. White · Helvering v. Taylor · United States v. Janis · Bull v. United States · Anderson v. Liberty Lobby, Inc.
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 1,209 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An overpayment must appear before refund is authorized. Although the statute of limitations may have barred the assessment and collection of any additional sum, it does not obliterate the right of the United States to retain payments already received when they do not exceed the amount which might have been properly assessed and demanded.”
47 later decisions quote this exact passage · from the majority“be assessed within 3 years after the return was filed.”
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.