Evans Trust v. United States’s Empirical Analysis
462 F.2d 521 · 1972
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently March 2018
11 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. § 6521
Relies on Bull v. United States · Douglas v. Alabama · Stone v. White · Rothensies v. Electric Storage Battery Co. · McEachern v. Rose
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is never barred by the statute of limitations so long as the main action itself is timely.”
2 later decisions quote this exact passage“If a determination (as defined in section 1313) is described in one or more of the paragraphs of section 1312 and, on the date of the determination, correction of the effect of the error referred to in the applicable paragraph of section 1312 is prevented by the operation of any law or rule of law, other than this part and other than section 7122 (relating to compromises), then the effect of the error shall be corrected by an adjustment made in the amount and in the manner specified in section 1314.”
1 later decision quote this exact passage“* * * If the doctrine of recoupment were a flexible one, susceptible of expansion, it might well foe applied in the instant case. But the teaching of Bothensies is that it is not a flexible doctrine, but a doctrine strictly limited, and limited for good reason.”
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.