Lee v. Commissioner’s Empirical Analysis
1955
Citation profile
31 federal appellate · 1 state decisions
How this case has been cited
Cited by 69 later decisions — most recently September 2018 · most notably Logan Lumber Co. v. Commissioner (1966), Sanderling, Inc. v. Commissioner (1978)
31 federal appellate · 1 state decisions
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
Applies 26 U.S.C. § 291
Relies on United States v. United States Gypsum Co. · Holland v. United States · Spies v. United States · Helvering v. Mitchell · Bryan 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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“due to reasonable cause and not due to willful neglect.”
6 later decisions quote this exact passage“[i]n the case of a false or fraudulent return with intent to evade tax * * *.”
1 later decision quote this exact passage“peculiarly within the province of the Tax Court.”
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.