Stroman v. McCanless’s Empirical Analysis
1975
Citation profile
Relationships
Applies 26 U.S.C. § 6013 · 26 U.S.C. § 6213 · 28 U.S.C. § 1340
Relies on The Canal Authority of the State of Florida v. Howard H. Callaway, Secretary of the United States Army, the Cross-Florida Canal Association v. Howard H. Callaway, Secretary of the United States Army, Eleanor H. Miller v. Avery S. Fullerton, Environmental Defense Fund, Inc. v. Corps of Engineers of the United States Army, J. G. Perko v. The Canal Authority of the State of Florida, Etc. · Sanders v. United States · Wilt v. Commissioner · Quigley v. Internal Revenue Service · Kalil v. Enochs
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 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The substance of what the Court holds today addresses the equities of this situation* * * [[Image here]] The "condition” inserted by Mrs. Stroman in signing her Form 870-AD was obviously meant to mean something, and assuming the I.R.S. accepted it, an assumption fully supported by the evidence, then it must be enforced in the same manner as any other contract. [[Image here]] In the instant case, neither side made a mistake and neither side was surprised by Mrs. Stroman’s conditional statement on the Form 870-AD. If the plaintiff had not inserted this provision, then she would have waived all her rights to contest assessment and collection of the taxes that she and her husband both owed. * * * [391F. Supp. at 1349-1350; fn. ref. omitted.]”
1 later decision quote this exact passage
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.