Lee v. Commissioner’s Empirical Analysis
1999
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 85 later decisions — most recently April 2020 · most notably Katz v. Commissioner (2000), Beall v. United States (2003)
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
Applies 18 U.S.C. § 371
Relies on United States v. Kordel · Woodral 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 85 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“would be widely perceived as grossly unfair.”
29 later decisions quote this exact passage“a procedural or mechanical act that does not involve the exercise of judgment or discretion, and that occurs during the processing of a taxpayer's case after all prerequisites to the act, such as conferences and review by supervisors, have taken place.”
11 later decisions quote this exact passage“being erroneous or dilatory in performing a ministerial act”
5 later decisions quote this exact passagee.g. Dadian v. Comm'r · Jaffe 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.