Kilpatrick v. Commissioner’s Empirical Analysis
1954
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 53 later decisions — most recently November 1987 · most notably Durovic v. Commissioner (1970), Vassallo v. Commissioner (1955)
6 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 · Halle v. Commissioner · Halle v. Commissioner · Gano v. Commissioner · Arlette Coat 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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Repeated gross understatements of income without an adequate explanation, even over a period of a few years, are evidence of fraudulent intent * * *.”
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.