Commissioner v. Riss’s Empirical Analysis
1967
Citation profile
50 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 113 later decisions — most recently March 2016 · most notably Loftin & Woodard, Inc. v. United States (1978), Falsetti v. Commissioner (1985)
50 federal appellate · 2 district · 1 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
Relies on Welch v. Helvering · Helvering v. Taylor · Cohan v. Commissioner · Helvering v. Horst · Wickwire v. Reinecke
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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The presumption of correctness rule is usually dispositive of a case in situations where the taxpayer offers no substantial evidence to overcome the presumption created by the Commissioner’s determination. However, when the taxpayer has offered substantial evidence to support his position, the presumption disappears. The fact issue must then be resolved by the Tax Court upon the basis of the evidence before it. If the taxpayer has demonstrated that the deficiency determination is erroneous, the taxpayer is not required to establish the correct amount of tax. * * * [Id. at 166.]”
7 later decisions quote this exact passage · from the majority“Unquestionably the burden of proof is on the taxpayer to show that the commissioner’s determination is invalid. Lucas v. Structural Steel Co., 281 U.S. 264, 271 [ 50 S.Ct. 263, 266 , 74 L.Ed. 848 (1930) ]. Wickwire v. Reinecke, 275 U.S. 101, 105 [ 48 S.Ct. 43, 44 , 72 L.Ed. 184 (1927)]; Welch v. Helvering, 290 U.S. 111, 115 [ 54 S.Ct. 8, 9 , 78 L.Ed. 212 (1933) ]. Frequently, if not quite generally, evidence adequate to overthrow the commissioner’s finding is also sufficient to show the correct amount, if any, that is due. See, e.g., Darcy v. Commissioner, 66 F.(2d) 581, 585 [(2nd Cir.1933)].”
1 later decision quote this exact passage · from the majority“The courts, as arbiters of the true nature of corporate payments, have consistently used as a standard the measure of receipt of economic benefit as the proper occasion for taxation.”
1 later decision quote this exact passage · from the majoritye.g. Heim v. Commissioner
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.