449 F. Supp. 922 - Anselmo v. James’s Empirical Analysis
1978
Citation profile
1 district · 3 state decisions
How this case has been cited
Cited by 11 later decisions — most recently June 2016
1 district · 3 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
Applies 26 U.S.C. § 6337 · 26 U.S.C. § 7502 · 26 U.S.C. § 7503 · 28 U.S.C. § 1331
Relies on Bennett v. Hunter · Keely v. Sanders · Corbett v. Nutt · Craig v. Flanagin · Guthrie v. Curnutt
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Redemption of real estate after sale. —(1) Period. — The owners of any real property sold as provided in section 6335 ... shall be permitted to redeem the property sold ... at any time within 120 days after the sale thereof. (2) Price. — Such property .. . shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the Secretary or his delegate ... the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum.””
1 later decision quote this exact passage · from the majority“When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.”
1 later decision quote this exact passage · from the majoritye.g. Guralnik v. Comm'r“Having waited so long, and taken the risk of unforeseen consequences of their own delay, they [the taxpayers] should not now be heard to complain of the Great Blizzard.”
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.