Guettel v. United States’s Empirical Analysis
95 F.2d 229 · 1938
Citation profile
51 federal appellate · 6 district · 4 state decisions
How this case has been cited
Cited by 75 later decisions — most recently April 2002 · most notably 39 Cal. 3d 633 - State Board of Equalization v. Superior Court (1985), Thornton v. Carter (1940)
51 federal appellate · 6 district · 4 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
Relies on Cromwell v. County of Sac · Baltimore Co v. Phillips · Southern Pacific Railroad v. United States · Crooks v. Harrelson · United States v. Felt & Tarrant Manufacturing 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 75 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The appellants argue that because they had filed no claim for refund based upon the inclusion of the value of Missouri real estate in gross estate, prior to their suit in the Court of Claims, and could, therefore, not have successfully urged that ground in that court, the judgment which they recovered should not bar this action. A claim for refund is a procedural prerequisite to the bringing of suit, United States v. Felt & Tarrant Manufacturing Co., 283 U.S. 269 , 272, 51 S.Ct. 376, 377, 75 L.Ed. 1025, which can be waived by the government, and, `if compliance is insisted upon, dismissal of the suit may be followed by a new claim for refund and another suit within the period of limitations.' Tucker v. Alexander, 275 U.S. 228 , 231, 48 S.Ct. 45, 46, 75 [72] L.Ed. 253. The existence of the appellants' cause of action was in no way dependent upon their claims for refund, and a single cause of action for the recovery of a tax cannot be split up by the filing of separate claims for refunds based upon different grounds. See Chicago Junction Rys. & Union Stock Yards Co. v. United States, 80 Ct.Cl. 824, 10 F.Supp. 156, 158, 159, supra.”
1 later decision quote this exact passage · from the majority“[t]o hold ... the conclusive effect of a judgment either as an estoppel or as a merger or bar may be escaped by showing even justifiable ignorance of the existence of facts or evidence which might otherwise have been presented, or of other grounds upon which an omitted or rejected claim might have been sustained, is a clear violation of the fundamental policy and purpose of the doctrines of res judicata and collateral attack.”
1 later decision quote this exact passage · from the majority“We are not persuaded that the operation of the principle of the thing adjudged in tax cases will, as petitioner insists, produce serious inequalities, or result in great confusion; but any adverse consequence in the administration of the law furnishes no sufficient reason for the abandonment of a rule founded in sound policy, to the enforcement of which suitors are in justice entitled.”
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.