Reis v. Commissioner’s Empirical Analysis
1942
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 127 later decisions — most recently July 2016 · most notably Stratton v. Commissioner (1970), Courtney v. Commissioner (1957)
7 federal appellate ·
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 Helvering v. Kehoe · Georgia Railroad & Banking Co. v. Smith · Farmers Feed Co. v. Commissioner · McDonald v. United States · Maloy v. Commissioner
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 127 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“amount of gross income stated in the return”
4 later decisions quote this exact passage“(a) GENERAL RULE. - The amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. * * *”
2 later decisions quote this exact passage“section 275(c) [a predecessor to section 6501(e)(1)(A)] is not an independent section setting up a statute of limitations different from, and unconnected with, the limitation set up in section 275(a) [a predecessor to section 6501(a)], * * * and that it “extends the statutory period for assessment.””
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.