Schwartz v. Commissioner’s Empirical Analysis
140 F.2d 956 · 1944
Citation profile
2 federal appellate · 1 state decisions
Relationships
Relies on Leidigh Carriage Co. v. Stengel · Weisser v. Commissioner · Gibson Amusement Co. v. Commissioner · Burnet v. First Nat. Bank of Fresno · Monitor Amusement Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“«% * * “(g) The signature of the petitioner or that of his counsel. “(h) A verification by the petitioner; provided that where the petitioner is sojourning outside the United States or is a non-resident alien, the petition may be verified by a duly appointed attorney in fact, who shall attach to the petition a copy of the power of attorney under which he acts and shall state in his verification that he acts pursuant to such power, that such power has not been revoked; that petitioner is absent from the United States * * Section 21,554, Prentice-Hall, Federal Tax Service, Volume 2.”
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.