Sidles v. Commissioner’s Empirical Analysis
1953
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently March 1985
2 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
Relies on Varney v. . Ditmars · MacFarlane v. Commissioner · Veit v. Commissioner · Wrightsman v. Commissioner of Internal Revenue · Preston 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * If on or before January 15 of the succeeding taxable year the taxpayer files a return, for the taxable year for which the declaration is required, and pays in full the amount computed on the return as payable, then, * * *”
1 later decision quote this exact passage“a return filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day.”
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.