Stone v. White’s Empirical Analysis
301 U.S. 532 · 1937
Citation profile
353 federal appellate · 86 district · 124 state decisions
How this case has been cited
Cited by 921 later decisions (25 by the Supreme Court) — most recently June 2019 · most notably Higgins v. Smith (1940), United States v. Dalm (1990)
353 federal appellate · 86 district · 124 state decisions — followed in 24 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
reviewedWhite v. Stone (from First Circuit Court of Appeals)
Relationships
Relies on Bull v. United States · Stearns Co of Boston Mass v. United States · United States v. Jefferson Electric Manufacturing Co. · Atlantic Coast Line Co v. State of Florida State of Florida
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 921 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`statutes authorizing tax refunds and suits for their recovery are predicated upon the same equitable principles that underlie an action in assumpsit for money had and received.'”
5 later decisions quote this exact passage · from the majority“the public interest that no one should be permitted to avoid his just share of the tax burden except by positive command of law.”
5 later decisions quote this exact passage · from the majority“* * * If the claim for income tax deficiency had been the subject of a suit, any counter demand for re-coupment of the overpayment of estate tax could have been asserted by way of defense and credit obtained, notwithstanding the statute of limitations had barred an independent suit against the government therefor. This is because recoupment is in the nature of a defense arising out of some feature of the transaction upon which the plaintiff’s action is grounded. Such a defense is never barred by the statute of limitations so long as the main action itself is timely.”
4 later decisions 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.