El v. Commissioner’s Empirical Analysis
2015
Citation profile
18
cited by 18 later decisions
August 2022
most recently cited
Relationships
Relies on Welch v. Helvering · United States v. Boyle · HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Coleman v. Commissioner · Wheeler v. Comm'r
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“penalty, addition to tax, or additional amount”
5 later decisions quote this exact passage“gross income means all income from whatever source derived”
1 later decision quote this exact passage“due to reasonable cause and not due to willful neglect.”
1 later decision 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.