Eppler v. Commissioner’s Empirical Analysis
1951
Citation profile
36 federal appellate ·
How this case has been cited
Cited by 57 later decisions — most recently September 1998 · most notably Delman v. Commissioner (1967), Arkansas Motor Coaches, Ltd. v. Commissioner (1952)
36 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 Commissioner v. Stewart · Lewis-Hall Iron Works v. Blair · Stebbins' Estate v. Helvering · Commissioner v. Forest Glen Creamery Co.
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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 6212. Notice of deficiency “(a) In general. — If the Secretary or his delegate determines that there is a deficiency in respect of any tax imposed by subtitles A or B, he is authorized to send notice of such deficiency to the taxpayer by registered mail.” “§ 6213. Restrictions applicable to deficiencies; petition to Tax Court “(a) Time for filing petition and restriction on assessment. — Within 90 days, or 150 days if the notice is addressed to a person outside the States of the Union and the District of Columbia, after the notice deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the-deficiency. Except as otherwise provided! in section 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A or B and no levy or proceeding in court for its collection shall be-made, begun, or prosecuted until such, notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be; nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court.” “§ 7502. Timely mailing treated as timely fi”
2 later decisions quote this exact passage · from the majority“mailed to the taxpayer at his last known address”
2 later decisions quote this exact passage · from the majority“But the taxpayer insists, and we think with justification, that by mailing out the notice of deficiency the second time by registered mail the taxpayer was given no notice of the first mailing and that he was therefore misled into believing that he had ninety days from the second mailing within which to file his appeal. The Commissioner should not be permitted to defeat the purpose of this remedial statute by so misleading the taxpayer.”
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.