Sadler v. Commissioner’s Empirical Analysis
1999
Citation profile
How this case has been cited
Cited by 44 later decisions — most recently September 2020 · most notably Feller v. Commissioner (2010), Marretta v. Commissioner IRS (2006)
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. § 287
Relies on Spies v. United States · Helvering v. Mitchell · Badaracco v. Commissioner · Beaver v. Commissioner · Stone 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if a taxpayer overstates the credit for withholding, the overstatement decreases the amount shown as the tax by the taxpayer on his return and increases the underpayment of tax”
2 later decisions quote this exact passage“[i]n the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed * * * at any time.”
2 later decisions quote this exact passage“amount shown as the tax by the taxpayer on his return”
2 later decisions 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.