Jones v. Commissioner’s Empirical Analysis
1957
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 79 later decisions — most recently October 2008 · most notably Estate of Mason v. Commissioner (1975), 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
Applies 26 U.S.C. § 41
Relies on Halle v. Commissioner · Kemble v. United States · Hague Estate v. Commissioner · Hoefle v. Commissioner · Goe 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 79 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“numerous and comparatively large deposits in a bank account, the sources and nature of which are not recorded or accounted for in any books of account * * *.”
2 later decisions quote this exact passage“just as the petitioners failed to show that the [amounts] in controversy did not in some substantial part represent income, the respondent has similarly failed to prove that the amounts in question were income, and the mere showing on his part that there was a failure to report as income items which insofar as shown by the evidence could in some part have been either income or nonincome items does not establish that, by reason of the omission of such items, the returns were false and fraudulent with intent to evade tax.”
1 later decision quote this exact passage · from the majority“the existence of bank deposits, although not explained or accounted for in a satisfactory manner, does not of itself show that the sums deposited were or were not income.”
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.