Walker v. Commissioner’s Empirical Analysis
1962
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 38 later decisions — most recently March 2018 · most notably Niedringhaus v. Commissioner (1992), Commissioner v. Walker (1964)
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 25 U.S.C. § 461
Relies on United States v. Kagama · Squire v. Capoeman · Tiger v. Western Investment Co. · Board of County Com'rs of Creek County v. Seber · Superintendent of Five Civilized Tribes 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in connection with his services as the elected Treasurer”
1 later decision quote this exact passage“due to reasonable cause and not due to willful neglect.”
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.