Oatman v. Department of Treasury-Internal Revenue Service’s Empirical Analysis
34 F.3d 787 · 1994
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 7 later decisions — most recently June 2012
3 federal appellate · 1 district ·
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
Applies 26 U.S.C. § 6402 · 26 U.S.C. § 6532 · 26 U.S.C. § 7421 · 26 U.S.C. § 7422 · 26 U.S.C. § 7430 · 28 U.S.C. § 1291 · 28 U.S.C. § 1331 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on United States v. Ron Pair Enterprises, Inc. · Griffin v. Oceanic Contractors, Inc. · Webster v. Doe · Sorenson v. Secretary of the Treasury · Wiedersperg v. Immigration & Naturalization Service
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The district court lacks jurisdiction over claims for refunds pressed by any potential class members who have not satisfied the procedural requirements of 26 U.S.C. 6532 and 7422.”
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.