Mitchell v. Commissioner’s Empirical Analysis
118 F.2d 308 · 1941
Citation profile
57 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 322 later decisions — most recently July 2019 · most notably Gajewski v. Commissioner (1976), Petzoldt v. Commissioner (1989)
57 federal appellate · 1 district · 1 state decisions
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 Mitchell v. Commissioner · Griffiths 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 322 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“actual, intentional wrongdoing, and the intent required is the specific purpose to evade a tax believed to be owing.”
69 later decisions 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.