Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue’s Empirical Analysis
1956
Citation profile
96 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 159 later decisions — most recently June 2019 · most notably Amos v. Commissioner of Internal Revenue (1965), Abatti v. Commissioner (1988)
96 federal appellate · 3 district · 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. § 7441 · 26 U.S.C. § 7482
Relies on Wayne United Gas Co. v. Owens-Illinois Glass Co. · Borden's Farm Products Co. v. Baldwin · Goldsmith v. United States Board of Tax Appeals · Helvering v. Northern Coal Co.
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 159 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time.”
7 later decisions quote this exact passage · from the majority“is confined to the United States District Courts and not applicable to executive agencies.”
1 later decision quote this exact passage · from the majority“the usual rules of law applicable in court procedure must be changed”
1 later decision 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.