Welch v. Schweitzer’s Empirical Analysis
106 F.2d 885 · 1939
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 53 later decisions — most recently October 2012 · most notably Cool Fuel, Inc. v. Connett (1982), Alta Sierra Vista, Inc. v. Commissioner (1974)
20 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.
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Th[e] recognized continued relationship of the taxpayer to the Treasury created by statute . .. made available in this case to the Commissioner the true residence address of the taxpayer, as shown in his later returns. The application of ordinary business principles to the tax business of the government would seem to require the Commissioner to avail himself of the facilities of his business organization in the performance of his duty to mail the notice of deficiency, [emphasis added]”
6 later decisions quote this exact passage · from the majority““There is no merit in the contention that effective notice was given because the same piece of paper containing the notice of deficiency was on its return to the Commissioner, after the unsuccessful mailing of December 17, 1926, thereafter redated by the Commissioner and remailed on January 8, 1927.””
1 later decision quote this exact passage · from the majority“for a redetermination of the deficiency.”
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.