Spanos v. United States’s Empirical Analysis
323 F.2d 108 · 1963
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently May 2002 · most notably Moore v. United States (1965), Durovic v. Commissioner (1973)
14 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 Alton v. Alton · Boyett Et Ux. v. Commissioner of Internal Revenue · Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. Cirillo · Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal Revenue · Howell 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For the reasons clearly set forth in its discussion of this contention, we conclude that the District Court correctly held that Mrs. Spanos, when she joined in the filing of the tardy joint return, became jointly and severally liable with her husband for the tax liability disclosed by the return, and for all interest and penalties arising out of that filing which might thereafter be assessed.”
1 later decision quote this exact passage · from the majority“had no income of her own and * * * was innocent of her husband's fraudulent failure to file a federal income tax return for the taxable year 1955 when it was due.”
1 later decision 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.