Powell v. Granquist’s Empirical Analysis
252 F.2d 56 · 1958
Citation profile
71 federal appellate ·
How this case has been cited
Cited by 399 later decisions (1 by the Supreme Court) — most recently May 2017 · most notably Rowlee v. Commissioner (1983), Beaver v. Commissioner (1970)
71 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
Applies 26 U.S.C. § 145
Relies on Spies v. United States · Mitchell v. Commissioner · Arlette Coat Co. v. Commissioner · Rogers v. Commissioner of Internal Revenue
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 399 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is difficult to see why open defiance of a known law, with no attempt being made to hide such defiance, should any more negative the existence of fraudulent intent than where defiance in fact is subsequently guised under a claim of ignorance.”
5 later decisions quote this exact passage · from the majority“if any part of any deficiency is due to fraud”
3 later decisions quote this exact passage · from the majority“[I]t must be accepted that Congress intended the ultimate conclusion of 'fraud' to be as ordinarily understood in the law.”
2 later decisions 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.