Binder v. United States’s Empirical Analysis
590 F.2d 68 · 1978
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions — most recently April 2004
9 federal appellate · 1 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 26 U.S.C. § 6511 · 26 U.S.C. § 7422 · 28 U.S.C. § 1340
Relies on Conley v. Gibson · Scheuer v. Rhodes · Cardillo v. United States · Rosenman v. United States · Jones v. Liberty Glass 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Limit where claim filed within 3-year period. — If the claim was filed by the taxpayer during the 3-year period prescribed in subsection (a), the amount of the credit or refund shall not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to 3 years plus the period of any extension of time for filing the return. If the tax was required to be paid by means of a stamp, the amount of the credit or refund shall not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim.”
1 later decision quote this exact passage“Any amount paid as estimated income tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return under section 6012 for such taxable year (determined without regard to any extension of time for filing such return).”
1 later decision quote this exact passage · from the majority“. Section 6511(a) prescribes a “Period of Limitation on Filing Claim” for credit or refund of an overpayment of tax; section 6511(b)(2)(A) prescribes a “Limit on amount of credit or refund”
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.