Keneipp v. United States’s Empirical Analysis
184 F.2d 263 · 1950
Citation profile
10 federal appellate · 5 district ·
How this case has been cited
Cited by 44 later decisions — most recently January 2018 · most notably 281 F. Supp. 955 - Robertson v. United States (1968), Boyce v. United States (1968)
10 federal appellate · 5 district ·
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. § 113
Relies on United States v. Memphis Cotton Oil Co. · United States v. Andrews · Bemis Bro. Bag Co. v. United States · United States v. Factors & Finance Co. · H. Liebes & Co. v. Commissioner of Internal Revenue
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The rule is that the claim must be sufficient to advise the Commissioner of Internal Revenue as to the items as to which the taxpayer claims error and the grounds upon which the taxpayer makes his claim. If the Commissioner understands the grounds and deals with the claim on the basis of his understanding, the claim is sufficient."”
2 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.