Auerbach Shoe Co. v. Commissioner’s Empirical Analysis
1953
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 70 later decisions — most recently February 2011 · most notably DiLeo v. Commissioner (1991), Hicks Co. v. Commissioner (1971)
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 Spies v. United States · Burnet v. Harmel · Manning v. Seeley Tube & Box Co. · Joyce v. Gentsch · Currier v. United States
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he unforeseen circumstance that a carry-back later arises to offset the deficiency should not operate to relieve the taxpayer of the addition imposed for the fraud.”
2 later decisions quote this exact passage“In order to bind the Government and to preclude it from asserting a further liability it is necessary for the petitioner here to show that it entered into a compromise or closing agreement with the respondent in the manner provided by the [1939] Internal Revenue Code ( secs. 3760 and 3761 ). Joyce v. Gentsch , 141 F. 2d 891 (C.A. 6, 1944). See Payson v. Commissioner , 166 F. 2d 1008 (C.A. 2, 1948), and Bank of New York v. United States , 170 F. 2d 20 (C.A. 3, 1948).”
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.