Joseph v. Commissioner’s Empirical Analysis
1935
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently July 2012 · most notably William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue (1955), Switzer v. Commissioner (1953)
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
Relies on Crooks v. Harrelson · L. Schepp Co. v. Commissioner · Nicholson v. Commissioner · Weil v. Commissioner · KERBAUCH 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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Failure to contest an adjustment made in determining the deficiency is not proof of fraud. The Commissioner can not sustain his burden of proof on a fraud issue by statements made in his notice of deficiency. James Nicholson, 32 B.T.A. 977 . Those items must be disregarded in so far as the fraud issue is concerned.”
2 later decisions quote this exact passage“⅜ * * His very inconsistency and indifference to the result indicate negligence and carelessness rather than fraudulent intent. * * *”
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.