Raymond Tank and Elizabeth Tank v. Commissioner of Internal Revenue’s Empirical Analysis
1959
Citation profile
12 federal appellate · 1 district · 5 state decisions
How this case has been cited
Cited by 30 later decisions — most recently October 2003 · most notably Banks v. Commissioner (1963), United States v. Barker (1977)
12 federal appellate · 1 district · 5 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
Relies on Dobson v. Commissioner · Fay v. Helvering · A. & A. Tool & Supply Co. v. Commissioner · Matheson v. Commissioner · Loesch & Green Const. Co. 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"... The absence of certificates, memberships, and the like ... does not in and of itself detract from competency which otherwise exists." 270 F.2d at 486 .”
2 later decisions quote this exact passage · from the majority“where unimpeached, competent, and relevant testimony on behalf of a taxpayer is uncontradicted, it may not be arbitrarily discredited and disregarded, and the Tax Court cannot reject or ignore this evidence * * *.”
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.