Livermore v. Miller’s Empirical Analysis
94 F.2d 111 · 1938
Citation profile
2 federal appellate ·
Relationships
Relies on United States v. Memphis Cotton Oil Co. · United States v. Felt & Tarrant Manufacturing Co. · United States v. Garbutt Oil Co. · United States v. Andrews · Bemis Bro. Bag 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“But, if plaintiff intended these letters as an informal claim for refund, the collector did not so understand them. He filed them away as correspondence, and did not send them to the Commissioner as a claim, while the Commissioner certainly did not intend to receive or consider them as such, for, until the time allowed for filing her claim had long passed, he never saw or knew of them.”
1 later decision quote this exact passage · from the majoritye.g. Tobin v. Tomlinson
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.