Hampton v. United States’s Empirical Analysis
513 F.2d 1234 · 1975
Citation profile
How this case has been cited
Cited by 11 later decisions — most recently November 2015
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. § 22 · 26 U.S.C. § 421 · 26 U.S.C. § 692 · 26 U.S.C. § 7508 · 28 U.S.C. § 2401
Relies on In re Kauffman Mutual Fund Actions · Bonwit Teller & Co. v. United States · United States v. Zacks · Alexander Proudfoot Co. v. United States · Alexander Proudfoot Co. v. United States
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.
“(a) Period of limitation on filing claim Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid____”
1 later decision quote this exact passage“No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax ... until a claim for refund or credit has been duly filed with the Secretary ... according to the provisions of law in that regard.... (Emphasis added.)”
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.