Flora v. United States’s Empirical Analysis
1960
Citation profile
570 federal appellate · 165 district · 47 state decisions
How this case has been cited
Cited by 1,794 later decisions (18 by the Supreme Court) — most recently May 2024 · most notably United States v. Brockamp (1997), Commissioner v. Lundy (1996)
570 federal appellate · 165 district · 47 state decisions — followed in 11 states
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
reviewedFlora v. United States (from Tenth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Mitchell · Old Colony Trust Co. v. Commissioner · Dobson v. Commissioner · Flora v. United States
Cited together with Flora v. United States · Enochs v. Williams Packing & Navigation Co. · United States v. Dalm · United States v. Testan · Scheuer v. Rhodes
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 1,794 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws.”
27 later decisions quote this exact passage · from the majority“This Court naturally does not review congressional enactments as a panel of grammarians; but neither do we regard ordinary principles of English prose as irrelevant to a construction of those enactments.”
20 later decisions 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 penalty claimed to have been collected without authority, 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.”
15 later decisions quote this exact passage · from the dissent
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.