Rader v. Commissioner’s Empirical Analysis
2014
Citation profile
22
cited by 22 later decisions
April 2020
most recently cited
1 federal appellate ·
Relationships
Relies on HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Golsen v. Commissioner · Golsen v. Commissioner · Commissioner v. Lundy · Crain 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the return must be subscribed, it must contain sufficient information from which to compute the taxpayer's tax liability, and the return form and any attachments must purport to be a 'return'”
3 later decisions quote this exact passagee.g. Venuto v. Comm'r · Rader 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.