Vise v. Commissioner’s Empirical Analysis
1958
Citation profile
How this case has been cited
Cited by 30 later decisions — most recently March 1989 · most notably Marcus v. Commissioner (1978), Estate of Beck v. Comm'r (1971)
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 Holland v. United States · Stern v. Board of Levee Commissioners · Fanchon & Marco, Inc. v. Paramount Pictures, Inc. · Halle v. Commissioner · Halle 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the light of petitioner's background, and in the light of the record as a whole, including but not limited to his failure to keep business records, his failure to cooperate with respondent's agents, the understatements of income in each of the years 1945, 1946, 1948, 1949, and 1950, we are convinced, and have found as a fact, that a part of the deficiencies for each of the years 1945 through 1951 was due to fraud with intent to evade tax.”
1 later decision quote this exact passage“Discrepancies such as this, between actual net income and reported net income over a number of years, are further evidence of fraud, Holland v. United States, supra ; Rogers v. Commissioner, 111 F. 2d 987 (C.A. 6, 1940), affirming 38 B.T.A. 16 (1938) ; Louis Halle, 7 T.C. 245 (1946) , affd. 175 F. 2d 500 (C.A. 2, 1949), certiorari denied 338 U.S. 949 (1950) .”
1 later decision quote this exact passage“Conduct of this nature is indication of an effort to conceal the true facts concerning income.”
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.