McLaughlin v. Commissioner’s Empirical Analysis
1933
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 53 later decisions — most recently February 2009 · most notably William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue (1955), Breman v. Commissioner (1976)
6 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.
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612(d) (2).” (Italics supplied.)”
4 later decisions quote this exact passage“[P]roof of fraud for one year will not sustain the respondent's burden of proving fraud in another year.”
2 later decisions quote this exact passage“These provisions, on their face, contain nothing that would require respondent to enforce penalties simultaneously with the assertion of a tax liability or forever after prevent him from asserting a penalty liability. The statute treats the penalties as “additions to the tax” and the only requirements as to enforcement proceedings is that they shall be “assessed, collected, and paid, in the same manner” as if they were deficiencies.”
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.