Lawinger v. Comm'r’s Empirical Analysis
1994
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 40 later decisions — most recently August 2020 · most notably Stanford v. Commissioner (1998), Electrolux Holdings, Inc. v. United States (2007)
3 federal appellate · 2 district ·
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 Roberts v. Commissioner · Wilkinson v. Commissioner · National Ass'n of Greeting Card Publishers v. United States Postal Service · Borchers v. Commissioner · Borchers 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“merely confin[ing] consideration to that gain caused or generated by the property in question”
2 later decisions quote this exact passage“Tax returns do not establish the truth of the facts stated therein.”
2 later decisions quote this exact passage“If any part of any underpayment * * * is due to fraud, there shall be added to the tax an amount equal to 75 percent of the portion of the underpayment which is attributable to fraud.”
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.