Erickson v. United States’s Empirical Analysis
309 F.2d 760 · 1962
Citation profile
13 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 113 later decisions — most recently March 2019 · most notably Naftel v. Commissioner (1985), Cities Service Helex, Inc. v. United States (1976)
13 federal appellate · 3 district · 3 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.
Relationships
Relies on Lewis v. Reynolds · Costello v. United States · Stone v. White · Stearns Co of Boston Mass v. United States · United States v. International Building 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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the Tax Court's jurisdiction, once it attaches, extends to the entire subject of the correct tax for the particular year.”
9 later decisions quote this exact passage“Taxpayer tells us that his counsel orally indicated to representatives of the defendant in October 1958, before the Tax Court orders had become final, that he intended to sue for most of the interest assessed and not refunded. This, he says, was sufficient warning to the Government that his position had changed. But such informal oral statements, even if strongly asserted, would not change the reliance which the Government had already placed on the prior written agreement and could rightfully continue to place, at least until the agreement was formally repudiated in writing.”
1 later decision quote this exact passage“This conclusion is not affected by the fact that the Tax Court decision was entered on the basis of an agreement by the parties to compromise the case. Tax Court judgments resting on such stipulations are res judicata [in spite of the fact that it was entered by consent of the parties]____”
1 later decision quote this exact passage
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.