Elliott v. Commissioner’s Empirical Analysis
1999
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently September 2020
1 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 Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Boyle · Morton v. Ruiz · Lucas v. Pilliod Lumber Co. · Norman Peterson Marital Trust v. Commissioner of Internal Revenue
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any person made liable for any tax * * * shall make a return * * * according to the forms and regulations prescribed by the Secretary.”
5 later decisions quote this exact passage · from the majority“any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.”
4 later decisions quote this exact passage · from the majority“Failure to satisfy the requirements for filing a return is fatal to the validity and the timeliness of the return.”
4 later decisions quote this exact passage · from the majoritye.g. Levi v. Comm'r · Reifler v. Comm'r
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.