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← 975 F.2d 722 - Hall v. United States

Hall v. United States’s Empirical Analysis

975 F.2d 722 · 1992

Citation profile

4
cited by 4 later decisions
November 1996
most recently cited

3 federal appellate ·

Relationships

Applies 26 U.S.C. § 1311 · 26 U.S.C. § 1312 · 26 U.S.C. § 1313 · 26 U.S.C. § 1314 · 26 U.S.C. § 6511 · 26 U.S.C. § 7422 · 26 U.S.C. § 7806 · 28 U.S.C. § 1346 (Federal Tort Claims Act)

Relies on United States v. Dalm · United States v. Correll · National Muffler Dealers Assn., Inc. v. United States · Fulman v. United States · Chertkof 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “as such, see Hall v. United States, 975 F.2d 722 , 726 (10th Cir.1992) (stating that the mitigation provisions of 26 U.S.C. §§ 1311-14”
    1 later decision quote this exact passage
  2. “relate to claims for refund of income taxes, not other taxes such as the windfall profit tax....”
    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.