Dalm v. United States’s Empirical Analysis
867 F.2d 305 · 1989
Citation profile
6
cited by 6 later decisions
1
cited 1 times by the Supreme Court
November 1996
most recently cited
3 federal appellate ·
Appellate journey
Relationships
Applies 26 U.S.C. § 6511
Relies on Bull v. United States · Babich v. United States · Stone v. White · Rothensies v. Electric Storage Battery Co. · McEachern v. Rose
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]here is no statutory basis for permitting the recovery of a tax overpayment after the statute of limitations has expired.”
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.