United States v. Kales’s Empirical Analysis

Citation profile

174 federal appellate · 50 district · 19 state decisions

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 624 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “This Court, applying the statute and regulations, has often held that a notice fairly advising the Commissioner of the nature of the taxpayer’s claim, which the Commissioner could reject because too general or because it does not comply with formal requirements of the statute and regulations, will nevertheless be treated as a claim, where formal defects and lack of specificity have been remedied by amendment filed after the lapse of the statutory period.”

   20 later decisions quote this exact passage · from the majority
   e.g. United States v. Dalm · Commissioner v. Lundy

2. “When respondent filed her letter, the time within which a claim for refund could be filed was about to expire, and the occurrence of the contingencies on which a recovery could be had by respondent remained uncertain. But the Commissioner could have been left in no doubt that she was setting forth her right to a refund in the event of a departmental revision of its 1919 valuation of her stock. Her letter was present notice that, if the department insisted upon changing its original decision as to the 1913 value, she asserted that the stock had been undervalued and in consequence of the undervaluation she had a “right to a refund of said [1919] tax to the extent of such excess.””

   2 later decisions quote this exact passage · from the majority
   e.g. Estate of Hale v. United States · 2011 T.C. Summary Opinion 137 - Rabie v. Comm'r

3. ““But we think these contentions disregard the statutory scheme which has been set up for the recovery from an internal revenue collector, of taxes which he had unlawfully collected * * * Originally payment under protest to an internal revenue collector of illegally exacted taxes gave rise to a common law cause of action against the collector for restitution of the overpayment. * * * By the protest the collector was informed of the contention of the taxpayer and was thus precluded from relieving himself, by payment into the Treasury of the moneys collected, from liability to make restitution. * * * By a series of Congressional acts it was made the duty of the collector to pay the Government the moneys collected, regardless of a protest. * * * But with imposition of this duty on the collector to pay over, the Government undertook to indemnify him upon certification by the court either that there was probable cause for the act done by the collector or that he acted under directions of the Secretary of the Treasury or other proper officers of the Government. * * * In that event no execution was to issue against him, but the amount of recovery was to be paid out of the Treasury. “After the enactment of legislation requiring collectors of customs to pay over to the Government duties collected under protest, * * * doubts arose whether suit could, in such circumstances, be maintained against them, since it was thought that the statutory command had relieved the collectors from person”

   1 later decision quote this exact passage · from the majority
   e.g. Stuart v. Chinese Chamber of Commerce of Phœnix