Bohn v. United States’s Empirical Analysis
467 F.2d 1278 · 1972
Citation profile
5 federal appellate · 2 district ·
How this case has been cited
Cited by 18 later decisions — most recently October 2003
5 federal appellate · 2 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 18 U.S.C. § 1955 · 26 U.S.C. § 7421 · 26 U.S.C. § 7422 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on United States v. Felt & Tarrant Manufacturing Co. · Bailey v. George · Shelton v. Gill · United States v. Rochelle · Holland v. Nix
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"(a) No suit prior to filing claim for refund. 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 or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof.”
4 later decisions quote this exact passage · from the majority““(T)he mere illegality of the exaction is insufficient to justify a holding that the statute prohibiting such actions is inapplicable. This is true even though the asserted illegality is predicated upon a claim of unconstitutionality . . . .” (Citations omitted.)”
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.