Payson v. Commissioner’s Empirical Analysis
166 F.2d 1008 · 1948
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently August 2011
15 federal appellate ·
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 26 U.S.C. § 272
Relies on Clark v. United States · Western Industries Co. v. Helvering · 76 F. Supp. 549 - Bank of New York v. United States · Dewey Bros. v. United States · Rio Grande Junction Railway Co. v. United States
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(d) Waiver of restrictions. The taxpayer shall at any time have the right, by a signed notice in writing filed with the Commissioner, to waive the restrictions provided in subsection (a) of this section on the assessment and collection of the whole or any part of the deficiency.”
1 later decision quote this exact passage · from the majoritye.g. Monge v. Smyth
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.