Ruben v. Commissioner’s Empirical Analysis
1960
Citation profile
How this case has been cited
Cited by 172 later decisions — most recently April 2018 · most notably Grosshandler v. Commissioner (1980), Durovic v. Commissioner (1970)
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.
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 172 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This section has no provision relating to reasonable cause and lack of willful neglect. It is mandatory and extenuating circumstances are irrelevant.”
3 later decisions quote this exact passage“in the case of any underpayment of estimated tax by an individual”
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.