Polk v. Commissioner’s Empirical Analysis
1958
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently December 2002 · most notably Shomaker v. Commissioner (1962), Redlark v. Commissioner (1998)
4 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
Relies on Gregg v. Comm'r · Lynne Gregg v. Commissioner of Internal Revenue, Jon Gregg v. Commissioner of Internal Revenue · Commissioner v. Standing · Standing v. Commissioner · Maxcy 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Opinion in that case includes the following (p. 527): “The burden is on * * * [the taxpayer] to demonstrate the clear allowability of the deduction. This burden he has failed to carry.” In the instant case, however, as in Standing, supra, * * * [the taxpayer’s] burden is clearly and fully met. We have carefully reexamined the problem, and we see no occasion to depart from the reasoning and principles established by the Court of Appeals for the Fourth Circuit, and by this Court, in Standing. [Polk v. Commissioner, supra at 415.]”
1 later decision quote this exact passagee.g. Redlark v. Comm'r
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.