Jones v. Liberty Glass Co.’s Empirical Analysis
332 U.S. 524 · 1947
Citation profile
133 federal appellate · 11 district · 19 state decisions
How this case has been cited
Cited by 378 later decisions (16 by the Supreme Court) — most recently November 2020 · most notably United States v. Muniz (1963), Cammarano v. United States (1959)
133 federal appellate · 11 district · 19 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
reviewedJones v. Liberty Glass Co. (from Tenth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 29
Relies on Rosenman v. United States · Electric Storage Battery Co. v. Shimadzu · Helvering v. Reynolds · United States v. Garbutt Oil 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 378 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any payment in excess of that which is properly due.”
21 later decisions quote this exact passage · from the majority“26 U.S.C. § 6511 (a) — Claim for credit or refund ~f 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, ...”
3 later decisions quote this exact passage · from the majority“an auxiliary tool for use in interpreting ambiguous statutory provisions”
3 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.