Mindell v. Commissioner’s Empirical Analysis
1952
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently February 2013
5 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 Calvin R. Morgan v. Riverside Mills Company, C. A. Folk, T. I. Ward · Lewis-Hall Iron Works v. Blair · Stebbins' Estate v. Helvering · Poynor v. Commissioner · Di Prospero 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“abroad. Whatever the reason for the taxpayer's absence from the country receipt of the deficiency notice was likely to be delayed if he was not physically present at the address to which the notice was sent; hence he was given additional time to apply for review of the deficiency. We think the fact of”
3 later decisions quote this exact passage · from the majority“notice is addressed to a person outside the States of the Union and the District of Columbia.”
3 later decisions quote this exact passage · from the majority“'on some settled business and residential basis, and not on a temporary basis'”
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.