Breland v. United States’s Empirical Analysis
323 F.2d 492 · 1963
Citation profile
23 federal appellate · 2 state decisions
How this case has been cited
Cited by 49 later decisions — most recently April 1998 · most notably Webb v. Commissioner (1968), Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue (1967)
23 federal appellate · 2 state decisions
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. § 151
Relies on Welch v. Helvering · Hawk v. Olson · Mitchell v. Commissioner · Merritt v. Commissioner · William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... [i]t is the duty of the taxpayer to keep books and records of his income for the purpose of determining the correct amount of income taxes due and payable, and if he fails to do so “ * * * the computation shall be made in accordance with such methods as in the opinion of the Commissioner does clearly reflect the income.” ... Our system of taxation of income is grounded upon the basic principle of individual self-as sessment in which taxpayers are required to keep records, file returns and compute the tax. When the taxpayer fails to obey the requirements of the law and maintains no books or records and has no method of accounting, some reasonable basis must be used, and the Commissioner must resort to various sources of information to determine such income and tax liability. In such circumstances the reasonable reconstruction of income by the Commissioner will be presumed correct, with the burden on the taxpayer to disprove such computation even though crude ____ (Emphasis added.)”
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.