Ramirez v. United States’s Empirical Analysis
538 F.2d 888 · 1976
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently November 2009
4 federal appellate ·
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
Relies on Olds & Whipple, Inc. v. United States · Bales v. Commissioner · 14 F. Supp. 533 - Continental Oil Co. v. United States · Hoosac Mills Corp. v. Commissioner · Pennsylvania Railroad 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““the running of the period of limitations provided in section 6501 ... on the making of assessments ... shall (after the mailing of a notice[of deficiency] under section 6212(a) be suspended for the period during which the Secretary is prohibited from making the assessment ...) (and in any event, if a proceeding in respect of the deficiency is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final), and for 60 days thereafter.””
4 later decisions quote this exact passage“period of limitations provided for in section 6501”
3 later decisions quote this exact passage“(a) Time for filing petition and restriction on assessment. — Within 90 days ... after the notice of deficiency authorized in section 6212 is mailed ... the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided ... no assessment of a deficiency in respect of any tax imposed ... and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day ... period ... nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final.”
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.