Acker v. Commissioner’s Empirical Analysis
1956
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 197 later decisions — most recently February 2017 · most notably Beaver v. Commissioner (1970), Stoltzfus v. United States (1968)
8 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 · Helvering v. Mitchell · Fuller v. Commissioner · Tobias Watkins · Jones 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 197 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“combined with a willful and positive attempt to defeat the statute or evade tax, in any manner or by any means,”
2 later decisions quote this exact passage“is due to reasonable cause and not due to willful neglect”
2 later decisions quote this exact passage“Section 294(d)(2) provides an addition to the tax for substantial underestimate of estimated tax. In G. E. Fuller, 20 T.C. 308 , we approved the regulation (Regs. 111, sec. 29.294-1(b)( 3)(A)), which provides that in the event of a failure to file the required declaration, the amount of the estimated tax for the purposes of the above-mentioned section is zero; and we there approved also the imposition of sanctions under both section 294(d)(2) and section 294(d)(1)(A). We here follow our decision in the Fuller case.”
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.