Block v. Commissioner’s Empirical Analysis
1943
Citation profile
How this case has been cited
Cited by 12 later decisions — most recently June 2016
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 Wilson v. Commissioner · Day v. Commissioner · Greve v. Commissioner · John A. Gebelein, Inc. v. Commissioner · Eastman Gardiner Naval Stores Co. 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Court has no authority to enlarge its jurisdiction by accepting petitions filed more than 90 days after the mailing of a statutory notice of deficiency,”
1 later decision quote this exact passagee.g. Gillespie v. Comm'r
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.