Daube v. United States’s Empirical Analysis
289 U.S. 367 · 1933
Citation profile
40 federal appellate · 6 district ·
How this case has been cited
Cited by 141 later decisions (9 by the Supreme Court) — most recently December 2000 · most notably Stearns Co of Boston Mass v. United States (1934), United States v. Wurts (1938)
40 federal appellate · 6 district ·
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 Bonwit Teller & Co. v. United States · Henry Toland v. Horatio Sprague · Girard Trust Co. v. United States · United States v. Swift & Co.
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 141 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““By the ruling in the Bonwit Teller case a specific limitation applicable to claims for the recovery of taxes is set aside and superseded whenever the statement of an account sustains the inference of an agreement that the tax shall be repaid. As soon as this appears, a fresh term of limitation is born and set in motion. It is a ruling not to be extended through an enlargement of the concept of an account stated by latitudinarian construction.””
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.