Rosenman v. United States’s Empirical Analysis
323 U.S. 658 · 1945
Citation profile
248 federal appellate · 54 district · 15 state decisions
How this case has been cited
Cited by 704 later decisions (13 by the Supreme Court) — most recently April 2023 · most notably Jones v. Liberty Glass Co. (1947), United States v. Consolidated Edison Co. of NY (1961)
248 federal appellate · 54 district · 15 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 United States v. Wurts · Busser v. United States · 35 F. Supp. 766 - Atlantic Oil Producing Co. v. United States · 28 F. Supp. 817 - Moses 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 704 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“held not as taxes duly collected are held but as a deposit made in the nature of a cash bond for the payment of taxes thereafter found to be due.”
17 later decisions quote this exact passage · from the majority“[T]he amount of the credit or refund shall not exceed the portion of the tax paid within the period . . . .”
10 later decisions quote this exact passage · from the majority“under protest and duress, and solely for the purpose of avoiding penalties and interest,”
9 later decisions 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.