Wiltgen v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating \it often happens that those cases closer in time to the enactment of a statute or the handing down of a precedent are in a better position to assess its true character\
• relying on Irwin in applying equitable tolling to tax refund claim
• mental incompetence may toll statute of limitations in tax refund actions
• permitting equitable tolling of Section 651 l’s limitations for schizophrenia
• permitting equitable tolling of Section 6511’s limitations for schizophrenia
• tolling § 6511(b)(2)(A) requirement for mentally ill individual

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Charles J. Oropallo v. United States
  First Circuit· 1993-05-24· cited 60×
• Webb v. United States
  Fourth Circuit· 1995-10-02· cited 51×
• Risman v. Commissioner
  U.S. Tax Court· 1993-03-16· cited 31×
• Marian Brockamp, Administrator and Sole Residuary Beneficiary of the Estate of Stanley B. McGill Deceased v. United States
  Ninth Circuit· 1995-10-05· cited 29×
• Owen A. Moran and Jean B. Moran v. United States
  Seventh Circuit· 1995-08-24· cited 25×
• Viglas v. Brown
  Veterans Claims· 1994-07-22· cited 10×
• Nixon v. State
  Supreme Court of Iowa· 2005-09-30· cited 9×
• Brockamp v. United States
  C.D. California· 1994-07-26· cited 7×
• Scott v. United States
  D. Hawaii· 1993-11-19· cited 6×
• Willis v. Department of the Treasury, Internal Revenue Service
  S.D. New York· 1994-03-31· cited 6×
• Webb v. United States
  E.D. Virginia· 1994-05-04· cited 5×
• First Interstate Bank of Nevada v. United States
  D. Nevada· 1994-11-21· cited 2×
• Pransky v. Internal Revenue Service (In Re Pransky)
  D. New Jersey· 1999-11-03· cited 2×
• Dougherty v. Internal Revenue Service, Special Procedures Division (In re Dougherty)
  E.D. Pennsylvania· 1995-10-25· cited 1×

Cites

28 cases in this archive are cited by this case; the 20 most cited are listed.

• Conley v. Gibson
  Supreme Court· 1957-11-18· cited 30,380×
• Neitzke v. Williams
  Supreme Court· 1989-05-01· cited 22,300×
• Scheuer v. Rhodes
  Supreme Court· 1974-04-17· cited 13,385×
• Irwin v. Department of Veterans Affairs
  Supreme Court· 1991-01-22· cited 3,247×
• Holmberg v. Armbrecht
  Supreme Court· 1946-02-25· cited 1,492×
• United States v. Dalm
  Supreme Court· 1990-03-21· cited 899×
• Rosenman v. United States
  Supreme Court· 1945-01-29· cited 255×
• Charlotte Fusco and Daniel Boe v. Xerox Corporation
  Eighth Circuit· 1982-05-25· cited 154×
• Perkins v. Spivey
  Eighth Circuit· 1990-07-24· cited 94×
• Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United States
  Fourth Circuit· 1990-12-10· cited 65×
• United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United States
  Eighth Circuit· 1956-04-27· cited 58×
• Thomas v. Mercantile Nat. Bank at Dallas
  Fifth Circuit· 1953-06-18· cited 55×
• Tedroe J. Ford, Jr. And Margaret Ford v. United States
  Fifth Circuit· 1980-06-05· cited 50×
• Budd Company v. United States
  Third Circuit· 1957-11-27· cited 43×
• Charles Leich and Company v. The United States
  Court of Claims· 1964-03-13· cited 39×
• Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel v. United States
  Sixth Circuit· 1970-06-03· cited 37×
• Rose v. United States
  Third Circuit· 1958-06-16· cited 30×
• Herbert A. Hill and Alfred E. Hill, Executors of the Estate of Alfred W. Hill, Deceased v. United States
  Third Circuit· 1959-02-25· cited 27×
• William Woods Plankinton v. United States
  Seventh Circuit· 1959-06-01· cited 21×
• Northern Natural Gas Company v. The United States
  Court of Claims· 1965-12-17· cited 21×