Madison v. Commissioner’s Empirical Analysis
1957
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently January 2011
1 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. § 7502
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the petition in this case was mailed. The envelope in question was properly stamped and addressed to the Tax Court. The stamps on the envelope were canceled by black wavy lines between which”
1 later decision quote this exact passage“The statute does not make the filing date depend upon when the cover containing the petition was placed in a United States mailbox.”
1 later decision quote this exact passage“cannot be and was not intended to be satisfied unless a postmark date has been stamped on the 'cover.'”
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.