Bauer v. Foley’s Empirical Analysis
404 F.2d 1215 · 1968
Citation profile
15 federal appellate · 2 district ·
How this case has been cited
Cited by 27 later decisions — most recently April 2002 · most notably Zmuda v. Commissioner (1984), Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue (1971)
15 federal appellate · 2 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
Relies on Enochs v. Williams Packing & Navigation Co. · Miller v. Standard Nut Margarine Co. · Kahm v. United States · Singleton v. Cheek · Cohen v. United States
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.
““But the basic issue is not whether the Government had a right to compute and send out a notice of deficiency before it had examined into and discovered whether or not the signatures on the returns were genuine and that the filing was not the result of duress—a procedure which would impose an intolerable burden on the collection of taxes—but was, rather, whether or not the taxpayer wife, after gaining actual knowledge of the assessment, long after the only statutory remedy which she could invoke had expired, had a right to be heard and an opportunity to show that her signatures had been forged or obtained by duress. “The consequence of the Government’s and the lower court’s interpretation of the applicable statutes to the facts of this case is that, so long as a § 6212(b) (2) notice is mailed, a taxpayer wife is irrevocably bound by the forgery and duress of her husband and is subject to having all of her property confiscated by the Government, though she never had any taxable income of her own, and never became party to a joint return. This is to say that, even if the taxpayer can conclusively prove that her signature was forged or a joint return containing her signature was signed and filed under duress, she still, as a matter of law, is liable for the tax on her husband’s income. But a single joint notice of deficiency is effective in imposing liability only ‘[i]n the case of a joint income tax return filed by husband and wife. * * * ’ (Emphasis added.) We think that this ”
3 later decisions quote this exact passage · from the majority“Where it is not otherwise provided by this title, the Secretary or his delegate shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.”
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.