Sachs v. Commissioner’s Empirical Analysis
1959
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 79 later decisions — most recently December 2015 · most notably Sachs v. Commissioner (1960), O'Malley v. Commissioner (1988)
3 federal appellate · 1 district ·
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. § 6501
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Old Colony Trust Co. v. Commissioner · Commissioner v. LoBue · Douglas v. Willcuts · Commissioner v. Smith
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.