Bromberg v. Ingling’s Empirical Analysis
300 F.2d 859 · 1962
Citation profile
8 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently August 2012
8 federal appellate · 1 district · 1 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 Costello v. United States · Ritter v. United States · Dudley v. Commissioner of Internal Revenue · Ventura Consolidated Oil Fields v. Rogan · Maxwell v. Campbell
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The 30-day letter * * * invites the taxpayer to come in and see the commissioner and 'argue' with him if he wants to do so. But the taxpayer is not required to come. And the 30-day letter is not required by statute.”
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.