Plisco v. United States’s Empirical Analysis
306 F.2d 784 · 1962
Citation profile
22 federal appellate ·
How this case has been cited
Cited by 49 later decisions — most recently December 2021 · most notably United States v. Rexach (1973), United States v. Lease (1965)
22 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. § 6502
Relies on Holland v. United States · Helvering v. Taylor · Cohan v. Commissioner · Commissioner of Internal Revenue v. Sullivan · Gersten 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'there are no reliable figures from which to calculate or extrapolate a reasonable estimate of * * * [a taxpayer's] losses'”
3 later decisions quote this exact passage · from the majority““We think, however, that since appellants had no incentive to overstate their daily profit figures in order to increase their taxes, the Commissioner could reasonably accept these figures as minima. On the other hand, since appellants did have an incentive to overstate their daily loss figures in order to reduce their taxes, the Commissioner could reasonably reject these figures in the absence of any data which would provide a basis for testing their reasonableness.””
2 later decisions 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.