Steiner v. Nelson’s Empirical Analysis
309 F.2d 19 · 1962
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 15 later decisions — most recently August 2005
3 federal appellate · 1 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 Lewis v. Reynolds · Briggs v. Pennsylvania Railroad · Jones v. Liberty Glass Co. · United States v. Goltra · Girard Trust Co. v. United States
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The word "overpayment” in its usual sense means payment in excess of that which is properly due. "Whatever the reason, the payment of more than is rightfully due is what characterizes an overpayment.” Jones v. Liberty Glass Co., 332 U.S. 524, 531 , 68 S.Ct. 229, 233 , 92 L.Ed. 142 . 309 F.2d at 21 .”
3 later decisions quote this exact passage · from the majority“. In the instant case the money was refunded not because of any determination that it exceeded the amount of taxes owed by plaintiffs or because of a determination that they owed no tax but because it had been illegally seized. Unlike LaFollette where there was a determination of no tax liability here there was no determination with respect to tax liability. As the trial judge so aptly pointed out:”
1 later decision quote this exact passage · from the majoritye.g. Steiner v. Nelson“* * * can be handled administratively, as the case may be, up and down, as the law may require”
1 later decision quote this exact passage · from the majoritye.g. Steiner v. Nelson
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.