United States v. A. S. Kreider Co.’s Empirical Analysis
313 U.S. 443 · 1941
Citation profile
33 federal appellate · 9 district · 6 state decisions
How this case has been cited
Cited by 131 later decisions (5 by the Supreme Court) — most recently February 2016 · most notably Local 28 of the Sheet Metal Workers' International Ass'n v. Equal Employment Opportunity Commission (1986), United States v. Clintwood Elkhorn Mining Co. (2008)
33 federal appellate · 9 district · 6 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
reviewedA. S. Kreider Co. v. United States (from Third Circuit Court of Appeals)
Relationships
Applies 28 U.S.C. § 41
Relies on Stearns Co of Boston Mass v. United States · Sturm v. Boker · Bonwit Teller & Co. v. United States · Henry Toland v. Horatio Sprague · Daube 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 131 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid. No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.”
1 later decision quote this exact passage · from the majority“No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected ... or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof.”
1 later decision quote this exact passage · from the majority“[T]here has been no question but that the general six-year statute was intended only as an outside limit on the period within which all suits against the United States might be begun, and that "Congress left it open to provide less liberally for particular actions which, because of special considerations, required different treatment.””
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.