Ideal Realty Co. v. United States’s Empirical Analysis
561 F.2d 1123 · 1977
Citation profile
3 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently October 2003
3 federal appellate · 2 district · 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.
Relationships
Applies 26 U.S.C. § 7405
Relies on Enochs v. Williams Packing & Navigation Co. · Richard E. Warner and Virginia A. Warner v. Commissioner of Internal Revenue · United States v. C & R Investments, Inc.
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[Section 610] provides that any erroneous refund ... may be recovered by suit brought in the name of the United States if such suit is begun within two years after the making of the refund. Obviously, if the limitation period on the making of assessments has not expired, the erroneous refund may be recovered by assessment in the ordinary manner.”
1 later decision quote this exact passage · from the majority“Action for recovery of erroneous refunds,”
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.