O'Bryant v. United States’s Empirical Analysis
49 F.3d 340 · 1995
Citation profile
19 federal appellate · 1 state decisions
How this case has been cited
Cited by 61 later decisions — most recently May 2017 · most notably Freije v. Comm'r (2005), Clark III v. United States (1995)
19 federal appellate · 1 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.
Appellate journey
reviewedthe decision below (from Wisconsin Western District Court)
Relationships
Applies 26 U.S.C. § 6151 · 26 U.S.C. § 6201 · 26 U.S.C. § 6204 · 26 U.S.C. § 6211 · 26 U.S.C. § 6303 · 26 U.S.C. § 6322 · 26 U.S.C. § 6325 · 26 U.S.C. § 6501
Relies on Texas v. New Mexico · Connecticut National Bank v. Germain · Sarsha v. Sears, Roebuck & Co. · Luddington v. Indiana Bell Telephone Co.
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he money the O'Bryants have now is not the money that the IRS' original assessment contemplated, since that amount was already paid. Rather, it is a payment the IRS accidentally sent them. They owe it to the government because they have been unjustly enriched by it, not because they have not paid their taxes.”
5 later decisions quote this exact passage · from the majority“a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect”
3 later decisions quote this exact passage · from the majority“Typically, when the IRS receives a tax return it evaluates the return for accuracy. If it finds the return satisfactory, it enters an assessment for the amount of the tax the taxpayer has calculated to be owing. If the IRS disagrees with the taxpayers’ determination of his tax liability it can enter a different assessment, but only after it issues a notice of deficiency to the taxpayer and gives him 90 days to challenge its calculations in the Tax Court. The IRS has three years from the date the refund [return?] is filed to make an assessment of liability. Once it makes an assessment the IRS generally has 60 days to issue a notice and demand for payment to the taxpayer, and ten years to collect the assessed amount. Collection may be made through administrative methods (including federal liens, summonses, and levies) or judicial methods (suits to foreclose liens or reduce assessments to judgment). If the IRS discovers that “any assessment is imperfect or incomplete in any material respect,” it may correct the problem by making a supplemental assessment within three years of the filing of the return. Occasionally, the IRS sends the taxpayer a refund check. Since 1944 the Tax Code has recognized two types of refunds: rebate refunds and nonrebate refunds. Rebate refunds are issued on the basis of some substantive recalculation of the tax owed, e.g., if the tax due under the Code was less than the amount shown on the return and previously assessed. Nonre-bate refunds are sent not ”
2 later decisions 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.