Sullivan v. Commissioner’s Empirical Analysis
1956
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently September 2007 · most notably Estate of Campbell v. Commissioner (1971), Rodney v. Comm'r (1969)
2 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 Howell v. Commissioner · Howell v. Commissioner · SoRelle v. Commissioner · Heim v. Commissioner · Commissioner of Internal Revenue v. Eccles
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When a spouse signs a joint income tax return, though the return is then only a blank, the return is deemed to be a joint return when filled out and filed and the spouse is jointly and severally liable for any deficiencies which may be correctly determined.”
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.