McEachern v. Rose’s Empirical Analysis
302 U.S. 56 · 1937
Citation profile
99 federal appellate · 23 district · 8 state decisions
How this case has been cited
Cited by 221 later decisions (5 by the Supreme Court) — most recently October 2006 · most notably Rothensies v. Electric Storage Battery Co. (1946), Dysart v. United States (1965)
99 federal appellate · 23 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.
Appellate journey
reviewedRose v. McEachern (from Fifth Circuit Court of Appeals)
Relationships
Relies on Stone v. White · Girard Trust Co. v. United States · United States v. Swift & Co. · C. H. Murphy v. Turman Oil Company
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 221 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 6514(b) Credit After Period of Limitation. Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).” “Sec. 6401(a) Assessment and Collection After Limitation Period. The term ‘overpayment’ includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.””
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.