Baumgardner v. Commissioner’s Empirical Analysis
1957
Citation profile
28 federal appellate · 1 district ·
How this case has been cited
Cited by 108 later decisions — most recently July 2015 · most notably Stone v. Commissioner (1971), Otsuki v. Commissioner (1969)
28 federal appellate · 1 district ·
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 United States v. United States Gypsum Co. · Holland v. United States · Spies v. United States · Cohan v. Commissioner · Smith 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 108 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`[c]onsistent, substantial understatements of income for several years.'”
2 later decisions quote this exact passage · from the majority““ * * * It is no more than proof of income by circumstantial or indirect evidence. If a taxpayer’s net worth has increased over a period of time and the increase is not due to nontaxable receipts or nontaxable appreciation of assets, the conclusion is inescapable that taxable income has been received. * * * ””
1 later decision quote this exact passage · from the majority“necessary in every case. On the contrary, should all possible sources of nontaxable income be negatived, there would be no necessity for proof of a likely source.”
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.